This research aimed to test the effect of Public Accountant Firm (KAP) tenure, reputation of KAP, and company scale toward audit’s quality. The backgrounds of this research were: 1) audit failure of a big KAP continued on litigation. 2) inconsistence result and few previous researches about tenure of KAP, reputation of KAP, and company scale toward audit’s quality. Therefore, this research is important to be discussed. Audit quality is measured by discretionary accrual. Tenure of KAP is measured using a KAP old company audit client in a row and if there is a change local partner but the affiliation is fixed it’s considered as the fixed tenure. Reputation of KAP is measured by the classification of KAP scale and measured by specialization. Company scale measured by natural logarithm of company’s total assets.
This was quantitative research used secondary data of financial report from industrial consumer goods sector, listed in Indonesia stock exchange in 2011-2013. The sample selection of this research was purposive sampling and resulted 78 companies sample observations, tested using double regressionlinier. The result showed tenure of KAP doesn’t positive effect audit quality, reputation of KAP positive effect quality audit and company scale doesn’t positively effects audit’s quality.