The study aims to examine the effect of financial distress, size of the public
accounting firms, reputation of the public accounting firm and managerial
ownership. The dependen variable in this study is public firm rotation, whlie the
independent variables are of financial distress, the size of the public accounting
firms, reputation of the public accounting firms and managerial ownership.
Population in this study are mining companies in Indonesia Stock Exchange
period 2015-2017. Sampling in this study was did by using purposive sampling
method and wan obtained 42 observation samples. Data analysis method used is
logistic regression analysis method. The analysis result showed that financial
distress have no positif effect on public accounting firm rotation. Meanwhile, the
size of the public accounting firms and reputation of the public accounting firms
has no negatif effect on public accounting firm rotation, and managerial
ownership has positive effect on public accounting firm rotation.