This study aimed to analyze the Influence Factors Affecting Auditor Switching by Manufacturing Company in Indonesia Listed on the Indeonesian Stock Exchange in 2013 - 2015. The dependent variable in this study is the Auditor Switching. While the independent variable is the Audit Opinion, Substitution Management, Firm Size, and Financial Distress. Subjects in this study is the Manufacturing Companies Listed on the Indonesian Stock Exchange in 2013 - 2015. The object of this research is financial statements Manufacturing Companies Listed on the Indonesian Stock Exchange in 2013 - 2015. In this study sample of 75 were selected using purposive sampling method. The analysis tool used is the Logistic regression in SPSS 21 IBM. Based on the analysis that has been done shows that the variable Audit Opinion, Substitution Management, Firm Size, and Financial Distress not significantly affect to the Auditor Switching