This research aims to understand better the impact of a firm’s characteristics on corporate risk by observing board diversity and audit opinion. This research follows the publicly listed companies in Indonesia Stock Exchange, including the mining and agricultural industry and have published their annual report for eight years from 2011-2018. The data for this research will be gathered using Bloomberg, Annual Report, and Audit Report. Furthermore, the collected data will be processed using Partial Least Square to examine the impact of board diversity on corporate risk through auditor switching and audit opinion as to the mediating factor.