This Studi aims to examine the influence of the reputation of public accounting firms, audit delay, and auditor specialization on audit quality. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2014-2017 period. The method of sampling this study using a purposive sampling method and obtained 139 samples from 148 companies. The analysis technique used in this study is logistic regression analysis. The result showed that the reputation of the public accounting firm and audit delay have negative affect on audit quality. While auditor specialization has possive affect on audit quality.