This research aimed to examine the effect of audit tenure, PAF (Public
Accountant Firm) rotation, PAF size, and company size on audit quality. The
research samples were property, real estate, and building construction companies
registered in the Indonesia Stock Exchange in 2015-2018. There are 58
companies taken as the research samples using a purposive sampling technique.
The type of data used was secondary data obtained from the Indonesian Stock
Exchange and the website of each company. The data analysis technique used
was logistic regression. The results indicated that three variables (the audit
tenure, PAF rotation, and company size) had no effect on audit quality, while
PAF size had a positive effect on audit quality.