This study looked at why some companies change their auditors voluntarily. They focused on factors like changes in management, audit reports, and financial troubles. The researchers studied 33 manufacturing companies in Indonesia from 2011 to 2015. They used a method called logistic regression analysis to analyze the data. Surprisingly, the study found no strong proof that changing management, audit reports, or financial problems affected auditor switching in these companies. The researchers suggest further studies should cover more industries and consider different factors that could influence auditor changes.