This study aims to analyze the effect of the size of the public accounting firms, audit delay and auditor opinion on auditor switching. The research used dependen variabel in auditor switching, while the independen variables are the size public accounting firms, audit delay and auditor opinion. The population in this research is the companies Property and Real Estate in Indonesia Stock Exchange during 2013-2016 period. Sampling technique used in this stady is purposive sampling method and was obtained 144 observastion samples from 36 companies. This stady analysis method is logistic regression analysis method.
The result showed that size of the public accounting firms has no negatif effect on auditor switching. The result also that audit delay has no positive effect on auditor switching and auditor opinion has positive effect on auditor switching.