Pembimbing : Reschiwati
Abstrak
This study aims to examine and analyze the influence of company size, management changes, audit quality, financial distress and company complexity on auditor switching in property and real estate sector as case research from 2010 to 2014.

The research population consists of 61 property and real estate companies that listed in Indonesia Stock Exchange (IDX) and 35 firms were selected by using purposive sampling method to be used as sample in this research. the influence of company size, management changes, audit quality, financial distress, company complexity on auditor switching in property and real estate sector employed the multi-regression analysis method. Employing the multi-regression analysis method is processed by Eviews 9.0.

The results of this research were (1) Management changes affects the auditor switching, companies that often change their CEO tend to change auditor (2) Company complexity affects the auditor switching, companies that have a lot of subsidiaries company tend to keep using their current audit firm but the less the amount of subsidiaries the tendencies of auditor switching increase(3) Financial distress has no effect on auditor switching, companies tend to keep using current auditor, switching to another auditor will cost the company more (4) Company size affects the auditor switching, smaller company have a bigger tendency to switch audit firm than bigger firm (5) Audit quality affects the auditor switching, companies tend to change to a more competence audit firm. Finally the research revealed that company size, management changes, audit quality, financial distress, company complexity influence significantly on auditor switching in property and real estate sector.

Keywords: Auditor switching, management changes, company complexity, financial distress, client firm size and the audit quality