<![CDATA[The purpose of this study is to determine whether audit fees, audit tenure, auditor specialization, auditor reputation and company size affect audit quality in pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This study is a quantitative study using secondary data obtained through access to the official website of the Indonesia Stock Exchange (IDX). The population used was 24 pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling was carried out using the purposive sampling method, which resulted in a total of 19 companies with an observation period from 2021 to 2023, and resulted in a total of 57 observations. The data analysis technique applied in this study is logistic regression analysis using the SPSS program. Based on the results of this study, it is known that audit fees affect audit quality, audit tenure affects audit quality, auditor specialization affects audit quality, auditor reputation affects audit quality and company size affects audit quality.]]>
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