The purpose of this research is empirically to examine the effect of audit fees, audit delay, and auditor switching on audit quality in state-owned companies (BUMN). Secondary data used in this study were obtained from the Indonesia Stock Exchange (IDX), namely all state-owned companies that published complete audited financial reports in the period 2016-2020. Audit quality is proxied by discretionary accruals in Kasznik's model. The Data were analyzed using analysis descriptive, coefficient of determination, f test, and t test. Simultaneously, the result of this study indicates that empirical evidence for audit fees, audit delay, and auditor switching have significant influence on audit quality. Partially, the audit fee and audit delay have significant influence on audit quality. Meanwhile, auditor switching has no significant influence on audit quality.