Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pergantian manajemen, opini audit, profitabilitas, biaya audit, dan leverage terhadap aktivitas pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah perusahaan Industri Konsumen Primer yang terdaftar di Bursa Efek Indonesia periode 2015 - 2019. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan publikasi Bursa Efek Indonesia. Metode untuk menentukan sampel menggunakan metode purposive sampling. Sampel yang diperoleh sebesar 219 sampel didapat dari 46 perusahaan Industri Barang Konsumen Primer. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa pergantian manajemen dan biaya audit memiliki pengaruh positif terhadap pergantian auditor dan leverage memiliki pengaruh negatif terhadap pergantian auditor. Sementara itu, opini audit dan profitabilitas tidak memiliki pengaruh terhadap aktivitas pergantian auditor. Kata Kunci: Biaya audit, leverage; opini audit; pergantian manajemen; pergantian auditor Abstract The aim of this study was to examine the impact of management turnover, audit opinion, profitability, audit fees, and leverage on auditor switching activity. This study's population consists of consumer non-cyclical firms listed in the Indonesia Stock Exchange between 2015 - 2019. The secondary data utilized were obtained from financial reports that were published by the Indonesia Stock Exchange. Purposive sampling is the procedure used to determine the sample. 219 samples were acquired from 46 firms in the Consumer Non-Cyclical Industry. The logistik regression analysis approach was utilized. The results show that management turnover and audit fees have a positive effect on auditor switching meanwhile leverage has a negative effect on auditor switching. Audit opinion and profitability have no effect on auditor switching activities. Keywords: Auditor switching; Audit fee; audit opinion; leverage; management turnover
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