<![CDATA[This research is motivated by the increasing implementation of Environmental, Social, and Governance (ESG) Disclosure as part of sustainable business practices, which is suspected to affect corporate audit quality. This study aims to analyze the influence of ESG Disclosure, leverage, profitability, and firm size on audit quality in industrial sector companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The study uses a quantitative approach with a causality design and ex post facto method. The study population is all industrial sector companies listed on the Indonesia Stock Exchange, while the sample was determined using a purposive sampling technique, resulting in 52 companies or 104 observations. Secondary data were obtained from financial reports and corporate sustainability reports, then analyzed using binary logistic regression. The results show that ESG Disclosure, leverage, profitability, and firm size simultaneously influence audit quality. Partially, firm size has a positive and significant effect on audit quality, with leverage showing an effect at the 10 percent significance level, while ESG Disclosure and profitability have no significant effect. In conclusion, company size is the most dominant factor in influencing audit quality, while ESG disclosure and profitability have not been a primary consideration in selecting quality auditors in industrial sector companies.]]>
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