KETERKAITAN ANTARA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS, AUDIT FEE, DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR

Auditor switching is an event where the company changes its cooperation with auditor and Public Accounting Firm (KAP). can be done either mandatory or voluntary. Voluntary caused by several factors such as financial distress, audit fees, delay. phenomena that have occurred, Enron KAP Arthur Anderson cases, Waste Management Inc case, Satyam case in India PT Great River International, Tbk. prove need for independence carrying out work a company. One way to maintain conduct switching, so exists between maintained properly. This research qualitative researcher uses literature study method. was conducted researchers referring previous studies further analyze effect of variables delay on manufacturing companies. According results been carried studies, it concluded distress variable has no occurrence while fee implications