This research aimed to analyze the effoct of management change, KAP size, public
ownership, andfinancial distress on auditor switching. T11is research is aquantitative
study with secondary data in the form of company annual financial reports. In this
study, auditor switching is calculated using dummy variables. The sample used in this
study were mining companies listed on the Indonesia Stock Exchange in 2015-2019.
Sampling was done by non-probability method with purposive sampling technique and
obtained samples of 32 companies with 160 annual report data as observation
material. The data analysis method used in this research is logistic regression analysis.
The results of this study indicated that KAP size has a positive effect on auditor
switching, while management change, public ownership, andfinancial distress have
no effect on auditor .witching.