The purpose of this research is to determine the influence of audit tenure, audit opinion, financial distress, company size, and firm size on auditor switching. The population of this research is 27 state-owned enterprises listed on the IDX. The sampling method uses purposive sampling so that 24 sample companies were obtained during 5 years of observation (2016-2020) with 120 data observations. The research data is obtained from the company’s annual report through the official website of the Indonesia Stock Exchange. Data analysis methods use descriptive statistical analysis methods and logistic regression analysis. The results of this study showed that financial distress and firm size have a positive and significant effect on auditor switching, company size has a negative and significant effect on auditor switching, while audit tenure and audit opinion partially have a negative and insignificant effect on auditor switching.

Keywords: Auditor Switching, Audit Tenure, Audit Opinion, Financial Distress, Company Size, Firm Size.