The switching of auditors is the change of auditors (or public accounting firms) in the company. Voluntary auditor changes are made according to the client's request. This study identifies the factors that influence voluntary auditor turnover. This research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are 294 samples selected using a purposive sampling method. Hypothesis testing uses a logistic regression analysis. The results showed that audit fees and auditor tenure had a positive effect on auditor turnover. However, three other factors, namely audit opinion, going concern opinion, and audit reporting lag, do not affect auditor turnover.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.