Penelitian ini bertujuan untuk menguji pengaruh financial distress sebagai pemoderasi pengaruh opini audit dan ukuran KAP terhadap auditor switching. Penelitian ini menggunakan sampel perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2014-2019. Jumlah perusahaan yang dijadikan sampel penelitian ini adalah 12 perusahaan. Dalam penelitian ini, peneliti menggunakan jenis model berupa kuantitatif dan menggunakan metode Statistical Package for Social Science (SPSS) versi 16 untuk analisis data. Hasil penelitian menunjukkan bahwa opini audit dan ukuran KAP tidak berpengaruh terhadap auditor switching, financial distress tidak mampu memoderasi pengaruh opini audit dengan auditor switching, financial distress tidak mampu memoderasi hubungan ukuran KAP dengan auditor switching.

ABSTRACT
This research became a catalyst to test the financial pressures of influence as moderating the influence of audit opinions and KAP measures on auditor switching. This study used sample companies that became value in jakarta Islamic Index (JII) period 2014-2019. The number of companies that sampled this research sample is what there are 12 companies. In this study, researchers used a type of quantitative model and used statistical package for social science (SPSS) version 16 method for data analysis. The results showed that audit opinion and KAP size had no effect on auditor switching, financial distress was unable to moderate the influence of audit opinion with auditor switching, financial distress was unable to moderate the relationship of KAP size with auditor switching.