The purpose of this study was to determine the effect of KAP size, audit tenure,
and previous year's audit opinion on auditor switching. This research is a
quantitative research. The data source used is secondary data in the form of the
company's annual report. The population used in this study is financial companies
listed on the Indonesia Stock Exchange in 2017-2021. The selection of the sample
in this study was carried out by purposive sampling and obtained 103 companies
as a sample with 454 observational data. The method of data analysis in this
research is logistic regression analysis using IBM SPSS Statistics version 26. The
results of this study indicate that KAP size has no effect on auditor switching,
audit tenure has no effect on auditor switching, and previous year's audit opinion
has no effect on auditor switching.