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All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Infestasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JRB-Jurnal Riset Bisnis Jusikom: Jurnal Sistem Informasi Ilmu Komputer JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Economics and Business UBS AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan KOLONI Eduvest - Journal of Universal Studies Jurnal Keuangan dan Bisnis Jurnal Akuntansi Branding: Jurnal Manajemen & Bisnis
Oktavia Oktavia
Universitas Kristen Krida Wacana
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Mapping the Use of Public Accounting Firm Service by Public Companies in Indonesia Winna Daniella Kadiman; Oktavia Oktavia; Febriani Cristina Susianti Magdalena
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7300

Abstract

The study aims at identifying how the Covid-19 pandemics has influenced the use of Big Four and Non-Big Four Public Accounting Firm service by the public companies in Indonesia. In addition, the study also aims at identifying how the use of auditor service has been distributed among the public companies before and after the Covid-19 pandemics. This study uses data tabulation method for data analysis. This study also uses all public companies’ data that have been listed on the Indonesian Stock Exchange. The results of the study show that: (1) The companies mostly use the service of Non-Big Four Public Accounting Firm rather than that of Big Four Public Accounting Firm; (2) The number of companies audited by the Non-Big Four Public Accounting Firm has increased from 2019 until 2020, whereas the number of companies audited by the Big Four Public Accounting Firm has decreased within the same period of time; (3) Purwantono, Sungkoro & Surja is Public Accounting Firm that has the most clients (107 public companies in 2019 and 101 companies in 2020); (4) Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Partners is Public Accounting Firm that has earned the second place in terms of clients (61 public companies in 2019 and 63 public companies in 2020).
Co-Authors ., Marianna Agus Susanto Arif Jauhari Arif Sariputra Brigita Dilla Savirach Catherine Natasya Chaerul Djusman Djakman Deasy Wulaningsih Denny Iskandar Tjandrawan Desmawati Desmawati Diana Frederica Dwi Martani Erick Estralita Trisnawati Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Herni Kurniawati Hilda Rossieta Ida Ayu Putu Sri Widnyani Ikha Safitri IRWANTO HANDOJO Jennifer Karen Kiagus Muhammad Amin Krisnawati Tarigan Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Magdalena, Febriani Cristina Susianti Mega Fatimah Rosana Mega Sari Juane Sofiana Ning Rahayu Ning Rahayu Novita Febriany Nurdiansyah, Syarif Irwan Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Saragih, Amudi Pandapotan Savirach, Brigita Dilla Savirach, Brigita Dilla Septian Bayu Kristanto Siregar, Kristy Santi Siti Aisyah Soegeng Wahyoedi Stella Florensia Steven Liong Winoto Subagyo . Subagyo Subagyo Sukaryo Sukaryo Sylvia Veronica Nalurita Purnama Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela Williem - Winna Daniella Kadiman