This study aims to examine the effect of profitability, firm size, KAP size on auditor switching. The sample selection in this study was done by purposive sampling. The research sample that meets the criteria is 119 consisting of 17 companies in the food and beverage sub-sector manufacturing sector listed on the Indonesia Stock Exchange for the period 2015 - 2021. The analytical technique used in this study is descriptive statistical test, total model test (Overall model fit) , Regression model feasibility test, coefficient of determination test, parameter estimation and interpretation test, logistic test, hypothesis test. The results of the analysis show that profitability has no effect on auditor turnover, firm size has no effect on auditor turnover, and KAP size has a positive effect on auditor turnover.