The study examine the effect of audit tenure, company size, financial distress toward Auditor Switching. The dependent variableapplied in the research was auditor switching. While the independent variable was audit tenure, company size, and financial distress. The population in this study were manufacture companies listed at Indonesia Stock Exchange (IDX) in 2013-2016 period.. The sample in the study was selected by purposive sampling, and the data obtained 308 samples from 77 companies during periods 2013-2016. Data analysis technique used in this study was logistic regression analysis. The result of shown that audit tenure, size company, and financial distress has no effect on the of the auditor swiching.