T This research aimed to analyse and determine the influence of company’s financial distress, change of management, profitability, auditor firm size, company’s size, and audit opinion on auditor switching. The data used is secondary data obtained from accessing The Indonesia Stock Exchange (IDX)’s website. This research was conducted on Manufacturing Companies that were listed on Indonesia Stock Exchange (IDX) on 2015-2017. The independent variables in this research are company’s financial distress, change of management, profitability, auditor firm size, company’s size, and audit opinion, where as the dependent variable is auditor switching.The population in this research are all manufacturing companies listed on The Indonesia Stock Exchange (IDX). Sampling was done by using purposive sampling method. The number of samples used in this study was 94 companies from total 144 manufacture companies that listed in Indonesia Stock Exchange on 2015-2017. Total data used in this study was 282. The technique of analysis in this study is the logistic regression analysis.The results of the hypothesis testing in this study indicates that company’s profitability and company’s size have negative significant influence on of auditor switching and financial distress, change of management, auditor firm size, and audit opinion have positive significant influence on auditor switching.