This study aims to find empirical evidence of the effect of financial distress, audit opinionoftheprecedingyear,managementchangeandKAPsizeonauditorswitching. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange in 2015-2020. The sample used in this study were 42 companies with a sampling technique that is purposive sampling and obtained a sample of 252 which have met the criteria. The analytical method used is logistic regressionanalysis.BasedontheresultsofthestudyitcanbeconcludedthatFinancial Distress do not effect on Auditor Switching. audit opinion of the preceding year had a negative effect on Auditor Switching. Management change do not effect on Auditor Switching. KAP size do not effect on AuditorSwitching.