The purpose of this study is to examine the influence of KAP, KAP reputation and firm size on audit quality. The population used are manufacturing companies of consumer goods industry sector listed on Indonesia Stock Exchange period 2012-2015. This study used Purposive sampling method to select samples from the population. Based on this method, 72 samples of manufacturing industry from consumer goods industry from 2012-2015 was obtained. Data analysis technique used in this research is multiple linear regression analysis. The proxy for audit quality is dicretionary accruals.
The analysis result showed that KAP tenure does not influence statistically positive on audit quality, KAP reputation does not affect statistically negative quality on audi quality and firm size affect statistically negative quality.