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All Journal JURNAL ILMIAH PLATAX Akuntansi Krida Wacana Jurnal Computech & Bisnis (e-Journal) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Sumatra Journal of Disaster, Geography and Geography Education Jurnal Ilmu Keperawatan Jurnal Ilmiah Ilmu Keperawatan Indonesia (Indonesian Nursing Scientific Journal) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Dharma Laksana Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Hukum Lex Generalis Mitra Raflesia (Journal of Health Science) International Journal of Business, Law, and Education Arwana: Jurnal Ilmiah Program Studi Perairan Edunomia : Jurnal Ilmiah Pendidikan Ekonomi NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Mutiara Ilmu Akuntansi International Education Trend Issues Jurnal Keuangan dan Bisnis Informatics Management, Engineering and Information System Journal Journal of Education Religion Humanities and Multidiciplinary Electronic, Business, Management and Technology Journal Journal of Economics, Management, and Entrepreneurship Akuntansi: Jurnal Riset Ilmu Akuntansi Sulolipu: Media Komunikasi Sivitas Akademika dan Masyarakat Jurnal Akuntansi Proceeding of International Conference on Humanity Education and Society International Journal of Humanities and Social Sciences Reviews attufula Journal of Economics, Management, and Entrepreneurship
Oktavia Oktavia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Public Health Social Sciences Other

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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 Agrina Agrina Agus Setiadi Agus Susanto Andhita, Miranti Anisa, Tasya Nurul Aprianif, Aprianif Asep Ririh Riswaya Binar Ariamukti Brigita Dilla Savirach Buston, Erni Dadi Rosadi Desmawati Desmawati Diananda, Amita Djakman, Chaerul D. Dwi Martani Eka Sari, Eka Elis Setiawati, Elis Estralita Trisnawati Firmaniar, Eviamanasye Fitri, Ade Zoraya Gunarti Gunarti* Hamidah . Handayani, Melani Fitriya Hanipah, Rizka Hermanto, Cahyo Herni Kurniawati Huzaziah, Euis Ida Ayu Putu Sri Widnyani Ikha Safitri Iskandar, A. AR. Rakhmansya Isnawati Isnawati Iva Sarifah Jaelani, Jaelani Jannah, R. H Jumaini, Jumaini Kulsum, Dewi Umu Kusumaningsih, A. Kusumaningtias, R. Magdalena, Febriani Cristina Susianti Maulidya, Riska Mega Sari Juane Sofiana Melani Fitriya Handayani Muh. Ikbal Arif Muh. Syafiq Marzuqi Muhammad Riziq Noval Nanang Suciyono, Nanang Noval, Muhammad Riziq Novi Novi Novita Febriany Nurdiansyah, Syarif Irwan Nurhany, Ade Zahwa Nurwijayanti Pardosi, Sariman Pauzan Efendi Priski Yohana Sihombing Ria Savitri Riasvalena, Ria Rizka Hanipah Ruhban, Andi Rumaisha, Alya Ruqiah Ganda Putri Panjaitan SADIYAH, KHALIMATUS Saptono, Ari Saragih, Amudi Pandapotan Septian Bayu Kristanto Sihombing, Priski Yohana Stella Florensia Subagyo Subagyo Subagyo Subagyo Syafiq Marzuqi Sylvia Veronica Siregar Tatianningsih Tatianningsih Tay, En tiara anggia dewi, tiara anggia Wardani Rahayu Warsidah, Warsidah Waskito, Prayogi Widyastuti, Hesty Winna Daniella Kadiman