ABSTRACT This study aims to analyze: (1) the effect of Audit Tenure to Auditor Switching, (2) the effect of Fee Audit to Auditor Switching, (3) the effect of KAP Size to Auditor Switching, (4) the effect of Company Size to Auditor Switching, (5) the effect of Audit Opinion to Auditor Switching. The sampling method used in this study was purposive sampling. Population of this study is a Manufact…