This study aims to analyze the effect of earnings management, audit fees,
auditor switching, leverage and company size on audit quality. This type of study
is quantitative with a population of property, real estate, and building construction
companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling
method used was purposive sampling and obtained 15 property, real estate, and
building construction companies with 75 observational data. The analysis
technique used is logistic regression analysis. The results showed that the
variables of earnings management, audit fees, auditor switching, and company
size had no effect on audit quality, while leverage had a negative effect on audit
quality.