The purpose of this study was to determine the effect of previous year's audit delay, financial distress, audit tenure, and size of KAP on auditor switching. The sample used in this study is the food and beverage sub-sector companies listed on the Indonesian stock exchange for the period 2016-2019. The method of returning the sample used purposive sampling in order to obtain 13 samples of research companies for 4 years. The type of data used is secondary data obtained from the Indonesian stock exchange and the website of each company. The data analysis technique used is logistic regression. The results showed that the previous year's audit delay, financial distress, and KAP size variables had no effect on auditor switching. Meanwhile, audit tenure has a negative effect.