The objective of this study is to examine the influence of the audit delay, audit fee and, audit tenure on manufacture sector enterprise. Audit delay, audit fee and, audit tenure as the independent variable. Audit Quality as the dependent variable. This study uses the basic theory is the agency theory. This study used secondary data obtained from the Indonesia Stock Exchange (IDX) during the period 2016-2018. The sampling process was done by using purposive sampling method and this study used 149 observations. The analyzing method to examine hypothesis was logistic regression analysis. The results shows that the audit delay have negative effect on audit quality and audit fee have positive effect on audit quality. But for the audit tenure there is no influence to the audit quality.



Keywords: Audit delay, audit fee, audit tenure, and audit quality