The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and management change on auditor switching. This paper use secondary data with population of main board index company listed on the Indonesia Stock Exchange website for the period of 2016-2020. We perform purposive sampling technique resulting 168 companies with total of 840 observations that meet the categories. Using logistic regression analysis in testing the hypothesis, and analyzing the data using IBM SPSS Version 26, the result shows that (1) firm size does not significantly influence in performing auditor switching, (2) auditor’s opinion does not significantly influence in performing auditor switching, (3) auditor’s reputation does not significantly influence in performing auditor switching, and (4) management change significantly influences in performing auditor switching. Perputaran auditor harus dilakukan untuk menjaga independensi seorang auditor seiring dengan aturan pemerintah yang berlaku. Penelitian ini bertujuan untuk melakukan pengujian ukuran perusahaan, opini auditor, reputasi auditor, dan pergantian manajemen terhadap pergantian auditor. Penelitian ini menggunakan data sekunder dengan populasi indeks papan utama sebagai objek yang perusahaannya terdaftar dalam Bursa Efek Indonesia pada tahun 2016-2020. Penulis menggunakan teknik purposive sampling yang menghasilkan yang 840 observasi sampel dari 168 perusahaan sesuai dengan kategori yang telah ditentukan. Regresi logistik digunakan dalam menguji hipotesis yang telah dibuat. Data diolah menggunakan SPSS versi 26 dan menunjukkan hasil bahwa (1) ukuran perusahaan tidak secara signifikan mempengaruhi pergantian auditor, (2) opini auditor tidak menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor, (3) reputasi auditor tidak menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor, dan (4) pergantian manajemen menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor.
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