Audit quality is an auditor's tendency to detect and disclose an error or fraud that occurs in a client's accounting system. This study aims to determine the effect of audit tenure, audit fees, and client importance on audit quality both simultaneously and partially. The population in this study were all companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange (IDX) in 2015-2020 totaling 81 companies. The sampling technique used purposive sampling with predetermined criteria obtained 20 companies with a total sample of 120 data. This study uses logistic regression analysis using SPSS version 25. The results of this study indicate that simultaneously audit tenure, audit fees, and client importance affect audit quality. Meanwhile, partially audit tenure has no effect on audit quality. This is because the length or short tenure of a public accounting firm with a client does not always affect the attitude of the auditor's independence so that it cannot reduce audit quality. Audit fees have a significant positive effect on audit quality. This is because the greater the fee given to the auditor, the more motivated the auditor will be to improve his performance on duty, so that the resulting audit quality is high. while client importance has a significant negative effect on audit quality. This is because of the possibility of economic dependence that makes the auditor not objective and independent in doing his job. For further researchers can use other independent variables that have not been included in this study. In addition, further researchers are expected to conduct research with different objects. This is intended so that research can provide new insights and a broad picture of what factors affect audit quality. And it is expected that companies that have gone public will prefer to engage with large public accounting firms, namely the big four public accounting firms because they can produce better audit quality than non-big four public accounting firms. Good audit quality can develop the company's ability in its business, so that the financial statements presented can be trusted by investors.