This study aims to determine whether there is an influence between auditor independence, audit complexity, time budget pressure on audit quality at Public Accounting Firms (KAP) in the Banten region. The research method used in this study is a quantitative method, with a purposive sampling technique. This study utilizes primary data collected through direct questionnaire distribution techniques. The process of data analysis and processing is carried out by tabulating the questionnaire. In this study, respondents will fill in questions with a Likert scale assessment system. The data analysis approach in this study is multiple linear regression. The data processing process is carried out using SPSS software. In this study, the number of samples obtained and meeting the criteria was 6 KAP offices with a total number of respondents of 52 respondents. The results of hypothesis testing show that auditor independence has a significant effect on audit quality, audit complexity and time budget pressure do not have a significant effect on audit quality. Partially, auditor independence, audit complexity, time budget pressure have an effect on audit quality.