The aim of this research was tofind out the empirical proof on the effect of auditor opinion, audit tenure, and financial distress towards auditor switching opinion. The variable used in this research was auditor switching. While the independent variables were auditor opinion, audit tenure, and financial distress.
The population of this research was all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The method of analyzing the file was logistic regression. Based on the findings, it was found that the variables of audit tenure and financial distress did nit affect significantly on auditor switching and auditor opinion variables had negative effect on.