Abstract :
The purpose of this study is to determine the effect of audit quality in moderating between management change, audit fee and financial distress on auditor switching in transportation companie. The population used is all transportation companies listed on the Indonesia Stock Exchange in 2017 - 2019. In determining the sample using purposive sampling to obtain 39 samples from the population. The data analysis technique used is logistic regression analysis. The results showed that audit quality can soften management change, audit fee and financial distress on auditor switching
Keywords: Audit quality, management change, audit fee, financial distress, AQMS