摘要：This study aims to determine the effect of audit opinion, audit delay, and audit fee to auditor switching with auditor reputation as a moderating variable. The population of this study was 140 manufacturing companies listed in the Indonesia Stock Exchange for years 2015-2017. Determining data was obtained by using purposive sampling method, it was gained for 66 companies sample. This research was done by using descriptive statistical analysis method, logistic regression, and absolute difference test to examine the moderating variable. Hypothesis testing used IBM SPSS Statistic 23.0 program. The results show that partially audit opinion has a negative effect toward auditor switching, when audit delay and audit fee have no effect toward auditor switching. Auditor reputation is unable to moderate the effect of audit opinion, audit delay, and audit fee to auditor switching, so auditor reputation is not a moderating variable in this study. The conclusion in this study is the better the auditor’s opinion that the company received, the lower the chance for the company to do auditor switching. Auditor reputation is unable to strengthen/weaken the effect of auditor opinion, audit delay, and audit fee on auditor switchin.
