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All Journal Diponegoro Journal of Accounting
Alexandra A. Yolandita
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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THE EFFECTS OF AUDIT QUALITY ON FIRM VALUE OF INDONESIAN FINANCIAL SERVICE SECTOR (FSS) Alexandra A. Yolandita; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper aims to examine the effect of audit quality, based on the signalling theory, on firm value in the Indonesian financial service sector from 2016 to 2020. This study uses audit firm size (Big Four vs. Non-Big Four) to measure audit quality and Tobin’s Q to proxy firm value. Using 60 samples of financial service firms listed on the Indonesia Stock Exchange for 5 years, this study finds that audit quality has a significantly negative effect on firm value in the Indonesian financial service sector. Higher quality audits in this sector cannot be determined by merely using the Big Four or non-Big Four auditors’ audit service. This study suggests that companies and regulators  view Big Four and Non-Big Four auditors equally based on their performance.
Co-Authors Nur Cahyonowati