ABSTRACT The research examines the effect of audit opinion, financial distress, and growth of the client’s company on auditor switching among manufactures companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange.The research type used in this research is hypothesis testing, by using purposive sampling method. There are 30 samples of the data that become the object to be researched. This research uses logistic regression analysis to test the hypothesis. The results of this research show that audit opinion, financial distress,and growth of the client’s company have effect on auditor switching. Partially the research shows that (1) audit opinion significantly influences auditor switching (2) financial distress do not affects auditor switching, and (3) growth of the company significantly influences auditor switching. Keywords: Audit Opinion, Financial Distress, Company’s Growth, Auditor Switching ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh opini audit, financial distress, dan pertumbuhan perusahaan klien terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Variabel Data sekunder yang digunakan diperoleh dari laporan keuangan yang dipublikasikan oleh pusat referensi pasar modal yang terdapat di Bursa Efek Indonesia. Jenis penelitian yang digunakan dalam studi ini adalah pengujian hipotesis, dengan menggunakan metode purposive sampling. Terdapat 60 sampel data yang menjadi objek penelitian. Hipotesis diuji dengan menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan variable opini audit, financial distress, dan pertumbuhan perusahaan klien berpengaruh terhadap auditor switching. Secara parsial hasil penelitian menunjukkan bahwa (1) opini audit berpengaruh terhadap auditor switching, (2) financial distress tidak berpengaruh terhadap auditor switching, dan (3) pertumbuhan perusahaan klien berpengaruh terhadap auditor switching. Katakunci: Opini Audit, Financial Distress, Pertumbuhan Perusahaan, Auditor Switching.