In this research, the focus was on how a company's audit opinion and the characteristics of its audit committee affect the changing of auditors. The study, conducted from 2010 to 2013, involved 143 manufacturing companies listed on the Indonesia Stock Exchange. Results showed that when auditors give a going concern opinion, companies are less likely to change auditors. Furthermore, having an independent and financially knowledgeable audit committee also impacts the decision to change auditors. Overall, the type of audit opinion and the makeup of the audit committee can influence whether a company decides to switch auditors.