Open AccessPengaruh Financial Distress Dan Ukuran Kap Terhadap Kualitas Audit
Author(s) -
Rizqa Awalia Rahman
Publication year - 2021
Publication title -
jak (jurnal akuntansi)/jurnal akuntansi : kajian ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2549-5968
pISSN - 2339-2436
DOI - 10.30656/jak.v8i2.2351
Subject(s) - audit , business , stock exchange , accounting , financial distress , creditor , sample (material) , auditor's report , quality audit , test (biology) , financial audit , finance , debt , paleontology , chemistry , chromatography , biology , financial system
Business processes and accounting standards are becoming more complex. The role of public accountants is not optimal in detecting and preventing business continuity problems. The audit opinion has not been able to show the actual condition of the company. Whereas, high quality audits can provide good information in decision making by management, creditors, or investors. This study aims to examine whether using Big 4’s audit service are more excellent than others. Sample in this study is Indonesia State Owned Enterprises that listed in Indonesia Stock Exchange from 2015 to 2018. We use regression test and t- test as analyses technique. We finds that Big 4 have delivered better audit quality than others.