Jasa audit saat ini dikuasai oleh KAP big four dimana di Indonesia KAP big four pada tahun 2005 menguasai 88% pangsa pasar berdasarkan penelitian Afriansyah dan Siregar (2010). Adanya tingkat konsentrasi pasar audit menyebabkan kekhawatiran bagi para regulator tentang kualitas audit. Diamana ketika persaingan pasar audit tinggi menyebabkan turunya kualitas audit karena KAP tidak ingin kehi…
Abstract The discourse on the presence of Islamic banking in the global era went broadly and extensively. It is because the society has begun realizing the existence of Islamic banking. Islamic banking does able to show its resilience and endurance facing the global financial crisis. A part from its positive growth, there exist a critical issue related to it performance measurement. For the…