PENGARUH KOMITE AUDIT, AUDIT DELAY DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

The formulation of the problem in this study is the influence of the Audit Committee, Audi Delay and Audit Fee on Audit Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange. The type of research used is associative research. The data used is secondary data. The population in this study is the Consumption Sector Companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling method and obtained 84 companies from a total sample of 154 companies. Samples taken are companies that meet predetermined criteria. Hypothesis testing is done by using multiple regression analysis. Data collection techniques using document analysis. The data analysis method used in this research is qualitative analysis and quantitative analysis. The results of this study indicate that the Audit Committee and Audi Delay have no effect on audit quality and audit fees have no effect on audit quality. Keywords: Audit Committee, Audit Delay, Audit Fee, Audit Quality