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Pembimbing : Haryono Umar -- The purpose of this research is to analyze the influence of financial distress and audit delay on auditor switching moderating by profitability. The population in this study is property and real estate companies listed in Indonesia Stock Exchange 2016-2018 period. The sampling used purposive sampling method and produces 78 samples company. Data analysis techniques that used are logistic regression analysis (logistic regression) and Moderated Regression Analysis (MRA). The results show that financial distress has significant influence on auditor switching, while audit delay and profitability have no significant influence on auditor switching. Financial distress and audit delay moderating with profitability have no significant influence on auditor switching.