This research aimed to analyze the effect of audit rotation, audit tenure, audit foe
and audit committee on audit quality. This research is a quantitative type. The
data source used is secondary data in the form of the company annual financial
report. The earnings surprise benchmark used to measure audit quality. This
study's population is all of the food and beverage companies listed in Indonesia
Stock Exchange during 2014-2019. The sampling technique used is nonprobability
sampling with purposive sampling technique and obtained 13
companies with 78 observational data. The data analysis method used is logistic
regression analysis using Statistical Package For Social Sciences (SPSS)
version 20. The result of this study indicates that the audit fee has a positive
effect on audit quality. While audit rotation, audit tenure, and audit committee
don't affect audit quality.