Indonesia was a country that enforces a rule for the auditor switching in their efforts to maintain independence of an auditor set in PP No. 20, 2015 about the practice of public accountant. The phenomenon of switching auditors outside the regulation or voluntary, will raise questions about the factors that drive it. Inconcistency results of several studies that have been conducted encourage research back about the factors that affect the auditor switching. This study examines the factors that affect the voluntary corporate auditors to perform switching among others the size of the company, financial distress, going concern audit opinion by the auditor's reputation as a moderating variable. This study sampled on manufacturing companies listed in Indonesia Stock Exchange in period 2010-2014 with the sample are 31 companies. Sampling technique using purposive sampling method. The analysis technique used is logistic regression analysis, where testing of the hypothesis that the results of the study showed a negative significant effect for firm size variable, a positive significant effect for going concern audit opinion variable, while the financial distress does not affect the auditor switching. Reputation auditor has no effect in the relationship between firm size, financial distress and going concern audit opinion to the auditor switching. 
Keywords: auditor switching, company size, financial distress, going concern audit opinion, the auditor's reputation