<![CDATA[Voluntary auditor switching is an important phenomenon in corporate governance practices as it can affect audit quality and independence. This study aims to analyze the influence of audit opinion, financial distress, audit fees, and firm size on voluntary auditor switching, with CEO turnover as a moderating variable. The research employs panel data from 73 manufacturing companies listed on the Indonesia Stock Exchange during the 20172023 period, resulting in a total of 511 annual observations. The analytical techniques used are logistic regression and moderated regression analysis (MRA). The results show that audit opinion, financial distress, and firm size significantly affect voluntary auditor switching, while audit fees have no effect. Furthermore, CEO turnover is proven to moderate the influence of audit opinion on voluntary auditor switching but does not moderate the relationship between financial distress, audit fees, and firm size with the decision to switch auditors. These findings provide implications for corporate stakeholders in considering internal factors and management changes when making audit decisions oriented toward enhancing accountability and transparency. Keywords : Auditor Switching; Financial Distress; Audit Fee; Audit Opinion; Firm Size.]]>
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