Penelitian ini bertujuan untuk meneliti pengaruh auditor switching terhadap abnormal return perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel auditor switching dibagi menjadi tiga tipe yaitu lateral (Big 4 ke Big 4 dan Non Big 4 ke Non Big 4), Cross Up(CU), dan Cross Down (CD). Abnormal return diukur menggunakan market adjusted model. Penelitian ini juga menggunakan variabel kontrol opini audit. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Pengambilan sampel dilakukan dengan teknik purposive sampling dengan total sebanyak 113 perusahaan. Teknik analisa yang digunakan yaitu analisa linear berganda dengan nilai signifikansi ɑ = 5%. Pengujian data hipotesis dilakukan dengan uji statistik t (parsial). Hasil penelitian menunjukkan bahwa auditor switching lateral Big 4 ke Big 4, auditor switching lateral Non Big 4 ke Non Big 4, auditor switching Cross Down (CD), dan opini audit tidak berpengaruh terhadap abnormal return, sedangkan auditor switching Cross Up(CU) berpengaruh terhadap abnormal return.

Kata kunci : auditor switching, abnormal return, switching lateral, cross up, Cross Down.

This study aimed to examine the effect of auditor switching on abnormal returns of nufacturing companies listed on the Indonesia Stock Exchange. Auditor switching variables are divided into three types, namely lateral (Big 4 to Big 4 and Non Big 4 to Non Big 4), cross up (CU), and cross down (CD). Abnormal returns asured using the market adiusted model. This study also used control variables for audit opinion. The samples used in this study were manufacturing bompanies listed on the Indonesia Stock Exchange in 2019-2022. Sampling carried out using purposive sampling technique with a total of 113 companies. The analysis technique used was multiple linear analysis with a significance valu a 5%. Hypothesis data testing was performed with the t (partial) statistical test. The results showed that auditor switching lateral Big 4 to Big 4, auditor switching lateral Non Big 4 to Non Big 4, auditor switching cross down (CD), and audit opinion had no effect on abnormal returns, while auditor switching cross up (CU) had an effect on abnormal returns. Keywords: auditor switching, abnormal return, lateral switching, cross up, cross down.