Financial reports are very influential in the development of a company, if the financial statements presented are not in accordance with the actual condition of the company, the audit quality provided will not be optimal. This study aims to analyse the effect of firm size, audit fee, audit tenure and financial distress on audit quality. The population is 57 banking companies on the Indonesia Stock Exchange. The sampling technique used secondary data sources obtained as many as 38 banks during the period 2020 to 2022 and used purposive sampling method with associative research form. The results showed that firm size measured by the natural logarithm of total assets, and audit tenure seen by the period of engagement of the Public Accounting Firm with the bank had no effect on audit quality, while audit fees were obtained from the natural logarithm of total fees given to auditors and financial distress using the debt to equity ratio (DER) formula, namely total debt divided by total capital, had an effect on audit quality. For future researchers, it is hoped that they can deepen the independent variables again in order to get better results.