Abstract
This study aims to analyze the factors that affect auditor switching. Auditor switching is a change in the Public Accounting Firm carried out by a company which can occur due to government regulations or the wishes of the company itself. If the change of auditor is done at the company's own wish, then there are factors that influence the decision. The factors tested in this study are management turnover, auditor reputation and company size. 
 The data used is secondary data in the form of financial statements. The population of this study are food and beverage companies listed on the Indonesian stock exchange in 2016-2019. The research sample was obtained using purposive sampling method with a total of 18 companies for 4 years. The research data used is panel data. The hypotheses of this study were tested using the logistic regression method. 
 The results of this study indicate that the company's management turnover variable has a positive effect on auditor switching, while the auditor's reputation variable has a negative effect on auditor switching. The variable size of the company does not show an influence on the company's decision to perform auditor switching.
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