Moderating Role of Political Connection Between Audit Evidence and Audit Quality

This study aims to provide empirical evidence of the influence role political connections as a moderator between audit and quality at Makassar Public Accountant Office. uses quantitative approach data collection using questionnaire through google form Office in Makassar. The results showed that had significant positive effect on quality. this also show moderating variable cannot significantly weaken provides public accountants feel is an essential factor excellent assignment. Implementing two-tier system can reduce degradative agency conflicts companies.