This study aims to examine the effect of KAP size, audit fee, and firm size on audit quality. This study uses data from 25 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period as samples using the purposive sampling method in determining the sample. The results of the study show that the size of the KAP has a positive effect on audit quality. Auditors who are members of KAP big 4 have good skills, high integrity, and have good characteristics so that they can support improving audit quality. Audit Fee has a positive effect on audit quality, the high fee given will increase the intensity of auditors in planning higher audit quality. Firm size has no effect on audit quality, this shows that the size of the company does not determine audit quality.
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