THE INFLUENCE OF THE AUDIT COMMITTEE, AUDITOR REPUTATION, AND COMPANY SIZE ON AUDIT QUALITY IN PROPERTY AND REAL ESTATE COMPANIES

This research aims to determine the partial influence of the Audit Committee, Auditor Reputation and Company Size on Audit Quality. This type of research is quantitative, and the data used is secondary data with media in the form of property and real estate company financial reports taken from IDX. The population used in this research is property and real estate companies listed on the Indonesia Stock Exchange during the 2019-2023 period, data management uses eviews 9 version. Based on the results of the tests carried out, the audit committee variables, auditor reputation and company size simultaneously influence audit quality. And partially, the audit committee and auditor's reputation have no effect on audit quality, while company size has an effect on audit quality..