Penelitian ini bertujuan untuk menganalisis pengaruh Financial Distress, komite audit, reputasi auditor, Audit Delay, dan ukuran perusahaan terhadap Auditor Switching secara sukarela. Populasi dalam penelitian ini mencakup seluruh perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak 49 perusahaan dengan total 196 observasi selama empat tahun pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial, Financial Distress berpengaruh positif signifikan terhadap Auditor Switching, sementara komite audit, Audit Delay dan ukuran perusahaan berpengaruh negatif signifikan terhadap Auditor Switching. Di sisi lain, reputasi auditor tidak memiliki pengaruh signifikan terhadap keputusan perusahaan untuk melakukan Auditor Switching. Secara simultan, Financial Distress, komite audit, reputasi auditor, Audit Delay, dan ukuran perusahaan berpengaruh signifikan terhadap Auditor Switching. Hasil penelitian ini diharapkan dapat menjadi bahan evaluasi bagi investor dan regulator dalam menilai transparansi tata kelola serta stabilitas pergantian auditor pada sektor infrastruktur.

This study aims to analyze the effects of Financial Distress, audit committee, auditor reputation, Audit Delay, and company size on voluntary Auditor Switching. The population in this study includes all infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using a purposive sampling method, a sample of 49 companies was obtained, resulting in a total of 196 observations over the four-year observation period. The data analysis method employed in this study is logistic regression analysis, processed using SPSS software.The results show that partially, Financial Distress has a significant positive effect on Auditor Switching, while the audit committee, audit delay and company size have a significant negative effect on Auditor Switching. On the other hand, auditor reputation do not have a significant effect on the company's decision to perform Auditor Switching. Simultaneously, Financial Distress, audit committee, auditor reputation, Audit Delay, and company size significantly affect Auditor Switching. The findings of this study are expected to serve as evaluation material for investors and regulators in assessing corporate governance transparency and the stability of auditor changes in the infrastructure sector.