Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 8 No. 2 (2021)

Pengaruh Financial Distress Dan Ukuran Kap Terhadap Kualitas Audit

rizqa rahman (Unknown)



Article Info

Publish Date
01 Jul 2021

Abstract

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.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...