<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji faktor-faktor penentu yang berpengaruh dalam pergantian auditor (KAP) oleh perusahaan Perbankan di Indonesia serta Untuk memperoleh bukti empiris mengenai pergantian manajemen,opini audit,kesulitan keuangan, reputasi KAP, ukuran KAP, ukuran klien ,dan fee audit di perusahaan Perbankan di Indonesia. Di Indonesia Pergantian auditor terdiri dari 2 jenis yaitu pergantian wajib dan pergantian sukarela, dimana dari pergantian auditor selain menjadi pertimbangan internal manajemen perusahaan juga telah disyaratkan oleh badan pengelola pasar modal karena pertimbangan independensi Auditor. Penelitian ini mengunakan 18 sampel perusahan – perusahan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2011 - 2015. Data dianalisis dengan mengunakan Regresi Logistik. Hasil penelitian ini mengidentifikasikan bahwa faktor – faktor opini audit, fee audit, reputasi auditor (KAP), perubahan ROA, kesulitan keuangan,ukuran perusahaan tidak mempunyai pengaruh yang signifikan sedangkan ukuran klien mempunyai pengaruh signifikan terhadap pergantian auditor.Kata – kata Kunci : pergantian auditor,pergantian manajemen, opini audit, kesulitan keuangan, reputasi auditor (KAP), fee audit, ukuran klien., perubahan ROAABSTRACTThis study aim to examine the determinants that influence the change of auditor (KAP) by perbankan companies in Indonesia and to obtained empirical evidence regarding the change of management, the audit opinion, financial difficulties, the reputation of the firm, the firm size, the size of the client, and the audit fee in perbankan company in Indonesia. In Indonesia Substitution auditors consists of two types, they are turn of compulsory and voluntary turnover, which shifts from the internal auditors into consideration in addition to the company's management has also been required by the governing body of the capital market on account of the independence of auditors. This study used sample of 18 companies - perbankan companies listed in Indonesia Stock Exchange (IDX) during 2011-2015. The data were analyzed by using logistic regression. The results of this study indicated thatfactors - factors audit opinion, audit fees, auditor reputation (KAP) the change in ROA,the change management,and financial difficultiesdid not have significant influence whereasthe size of the clienthad a significant effect .Words - Key words: change of auditors, change of management, the audit opinion, financial difficulties, the reputation of the auditor (KAP), the audit fee, the size of the client y, changes in ROA]]>
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