The previous answers assume that $A$ and $B$ are square. This is fair because it is not generally possible for $A\otimes B$ to be invertible when $A$ and $B$ are rectangular.
In the more general setting where $A$ is $m\times n$ and $B$ is $r\times s$ (and $mr = ns$) it is still easy to see that $A\otimes B$ is equivalent to $B \otimes A$ up to permuting the rows and columns.
Both $A \otimes B$ and $B \otimes A$ contain exactly the same entries $a_{ij} b_{kl}$. More explicitly, one places $a_{ij} b_{kl}$ in row $(i-1)r+k$ and column $(j-1)s+l$, and the other places it in row $(k-1)m+i$ and column $(l-1)n+j$. Note that the row numbers are uniquely determined by $i,k$ and the column numbers determined independently by $j,l$.