SUMMARY
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik terhadap opini going concern dan earnings response coefficients (ERCs). Metode penelitian menggunakan metode empiris dengan data sekunder yang diperoleh dari Bursa Efek Indonesia tahun 2011-2013 dengan observasi sebanyak 282 perusahaan. Hasil penelitian untuk semua sampel menunjukkan bahwa terdapat hubungan positif antara perusahaan yang diaudit oleh KAP Big 4 dengan penerbitan opini going concern dan terdapat hubungan negatif antara KAP Big 4 dengan informasi laba yang dinilai dengan earnings response coefficients (ERCs). Ukuran KAP besar tidak selalu menghasilkan kualitas laba yang tinggi. Kualitas informasi laba pada KAP besar dan kecil dapat dianggap cukup seragam.This study specifically aims to examine the link and effect between the accounting firm size on issuance of the going concern audit opinion and earnings response coefficients (ERCs). The research method uses empirical methods to secondary data obtained from Indonesian Stock Exchange for the year 2011-2013 with total observation of 282 firm-years. The result for the entire samples show that there is a positive relationship (association) between the firms audited by the Big 4 accounting firms on the issuance the going concern audit opinion and interestingly, there is a negative relationship (association) between the firms audited by the Big 4 accounting firms on the earnings response coefficients (ERCs). Large accounting firms does not always produce high quality earnings. Thus, earnings quality information of large and small accounting firms can be considered fairly uniform.