Abstract :
This study aims to test empirically that auditor changes and audit quality affect
the firm?s stock prices. The populations in this study are the companies that
registered the Indonesia Stock Exchange that had registered in period between
2013 until 2014. The sampling method used in this research is purposive sampling
method. The number of samples for this study is two years observation time from
52 companies, so there are 102 observation samples. This study uses ?Moderate
Regression Analysis? (MRA) analysis model. Results showed that audit firm size
and audit independence significantly influenced firm?s stock prices. In addition,
this results also showed there were no relation between auditor changes and
firm?s stock prices.
Keywords: Auditor Changes, Audit Quality, Stock Prices, Audit Firm Size, Audit Independence.