<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh opini going concern dan financial distress terhadap auditor switching yang dilakukan perusahaan secara voluntary baik secara parsial maupun simultan. Penelitian ini termasuk jenis penelitian kuantitatif dengan metode asosiatif kausal yang menghubungkan sebab akibat dari dua atau lebih variabel. Populasi dalam penelitian ini adalah perusahaan subsektor transportasi yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang berjumlah 51 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling sehingga perusahaan yang menjadi sampel sebanyak 20 perusahaan. Data yang digunakan berupa data sekunder berupa laporan keuangan dan tahunan yang diunduh dari website resmi BEI yaitu www.idx.co.id. Teknik analisa data yang digunakan dalam penelitian ini berupa analisis statistik deskriptif dan analisis regresi logistik. Hasil pengujian menunjukkan bahwa secara parsial opini going concern berpengaruh positif dan signifikan terhadap auditor switching, sedangkan financial distress tidak berpengaruh terhadap auditor switching. Secara simultan opini going concern dan financial distress berpengaruh terhadap auditor switching. Kata Kunci: Opini Going concern, Financial distress, Auditor switching ABSTRACT This study aims to examine the effect of going concern opinion and financial distress on auditor switching by voluntary companies both partially and simultaneously. This research includes a type of quantitative research with a causal associative method that connects the cause and effect of two or more variables. The population in this study were transportation subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022, totaling 51 companies. The sampling technique in this study used purposive sampling technique so that the companies sampled were 20 companies. The data used is secondary data in the form of financial and annual reports downloaded from the official IDX website, namely www.idx.co.id. The data analysis technique used in this study is descriptive statistical analysis and logistic regression analysis. The test results show that partially going concern opinion has a positive and significant effect on auditor switching, while financial distress has no effect on auditor switching. Simultaneously going concern opinion and financial distress affect auditor switching. Keywords : Going concern Opinion, Financial distress, Auditor switching]]>
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