This study aims to empirically determine the effect of tenure audits, the reputation of public accountants, and the COVID-19 pandemic on audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research is quantitative research with a population of 52 companies and sampling techniques carried out using the purposive sampling method to obtain a sample of 32 companies. The results showed that audit tenure has a positive effect on audit quality, meaning that the longer the audit tenure, it will encourage the creation of understanding for an auditor of the company being audited. Furthermore, the reputation of KAP negatively affects audit quality, this shows that non-Big Four KAP has no less good performance, so it can improve audit quality. The COVID-19 pandemic has negatively affected audit quality, which means that weak economic conditions have provided obstacles for the Company and also KAP, causing audit quality to decline.