ABSTRACT This study aims to analyze the effect of Financial Difficulties, Audit Delay, Audit Fee, and Public Ownership on Auditor Switching in Food & Beverage Sector Companies listed on the IDX in 2020-2023. The type of data used in this study is secondary data, in the form of financial reports of companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Sampling using the pur…