Empirical research is intended to analyze the influence of the Firm size, tenure audit, and independent board, ukurankomite auditing, managerial ownership, and ownership institusiona to audit quality. Population in this research are manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples used were 30 studies with a sampling technique in the form of purposive sampling. Analysis of the data in this study using multiple regression. The result showed that the size of the firm does not have a significant effect on audit quality, audit tenure no significant effect on audit quality. Results of this study prove that the independent commissioner significant positive effect on the quality of the audit, the audit committee has no significant effect on audit quality, institutional ownership has a significant positive effect on audit quality and managerial ownership significant positive effect on audit quality.  
Keywords: audit quality, the KAP size, tenure of audit and corporate governance mechanism.