This study aims to examine the influence of Audit Tenure, Company Size, and KAP Size on Audit Quality. The object of research is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The hypothesis in this study was tested using the financial statement data of 11 manufacturing companies listed on the Indonesia Stock Exchange. Samples were taken using purposive sampling and met the sample criteria. The analysis technique used in this study is the multiple regression analysis. Data were analyzed using SPSS software version 25. The results showed that the Audit Tenure variable and the KAP Size variable influenced Audit Quality. While the Company Size variable has no influence on Audit Quality. To get better research results, further research can add other variables that have the possibility of large influence, use other companies besides manufacturing, and extend the research period.








Keywords: Audit Tenure, Company Size, KAP Size, Audit Quality