PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK, DAN PERUBAHAN PROSENTASE ROA

The size of the auditor is also one benchmarks external parties to trust results audit opinions. Management within company's structure not always same, there a change management that requires company create new policy, in this case, it commonly related selection KAP for auditors. company’s financial condition becomes main factor highlighted by an providing Changes percentage ups and downs performance are important note so opinion good. Previous research conducted several researchers states management, public accounting firms, changes ROA against Auditor Switching positive influences some have negative influences. This type descriptive with quantitative approach. population 144 companies. A sample 20 companies, 120 data. Sampling method using nonprobability sampling Purposive sampling. study expected be used internal determine strategies conducting switching. difference between previous on different years objects conditions