[ABSTRAK
Penelitian ini bertujuan meneliti pengaruh kepemilikan pengendali dan tata kelolaperusahaan terhadap tingkat kualitas audit yang diukur dengan AQMS (AuditQuality Metric Score). Hasil pengujian penelitian ini terhadap sampel perusahaanmanufaktur dari 2008-2012 yang berjumlah 432 observasi menunjukkan bahwaefek alignment dan entrenchment pemegang saham pengendali berpengaruhpositif terhadap tingkat kualitas audit. Tata kelola perusahaan berpengaruh positifterhadap kualitas audit, namun melemahkan efek positif alignment pemegangsaham pengendali terhadap kualitas audit.

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ABSTRACT
This research aims to investigate the effect of controlling shareholder andcorporate governance to audit quality measured with AQMS (Audit QualityMetric Score). The result of testing to a sample of manufacturing firms from2008-2012 with a total of 432 observations shows that the alignment andentrenchment effect of controlling shareholder have positive effect to the auditquality. Corporate governance showed a positive effect to the audit quality, but itweakens the positive effect of alignment of the controlling shareholder to the auditquality.;This research aims to investigate the effect of controlling shareholder andcorporate governance to audit quality measured with AQMS (Audit QualityMetric Score). The result of testing to a sample of manufacturing firms from2008-2012 with a total of 432 observations shows that the alignment andentrenchment effect of controlling shareholder have positive effect to the auditquality. Corporate governance showed a positive effect to the audit quality, but itweakens the positive effect of alignment of the controlling shareholder to the auditquality., This research aims to investigate the effect of controlling shareholder andcorporate governance to audit quality measured with AQMS (Audit QualityMetric Score). The result of testing to a sample of manufacturing firms from2008-2012 with a total of 432 observations shows that the alignment andentrenchment effect of controlling shareholder have positive effect to the auditquality. Corporate governance showed a positive effect to the audit quality, but itweakens the positive effect of alignment of the controlling shareholder to the auditquality.]