This research aimed to find empirical effect of company size, financial distress, and profitabilty on auditor switching. This study used classification “1” which did auditor switching and “0” which did not do auditor switching. Populations in this study were property, real estate & building constuction companies listed in Indonesia Stock Exchange during 2014-2018. Sampling determination used purposive sampling method and obtained 19 companies with 95 observational data. Hypothesis in this study tested using logistic regression analysis. Based on the result, can be concluded that company size and financial distress have a positive effect on auditor switching, while profitability has a negative effect on auditor switching. This study can be a reference to know the characteristics of the company in doing auditor switching. The larger the company size, the bigger possibility of the company to do auditor switching as the criteria.