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Oktavia Oktavia
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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 Budiman, Dheni Apriantsani Buston, Erni Cahyo Hermanto Dadi Rosadi Desmawati Desmawati Diana, Fitri Diananda, Amita Djakman, Chaerul D. Dwi Martani Eka Sari, Eka Elis Setiawati, Elis Emalia, Lilis Estralita Trisnawati Fahmi, Miftah Feri Alpiyasin Firmaniar, Eviamanasye Firmansyah, Robi Fitri, Ade Zoraya Gunarti Gunarti* Hamidah . Handayani, Melani Fitriya Hanipah, Rizka Herni Kurniawati Hernita Matana Huzaziah, Euis Ida Ayu Putu Sri Widnyani Ikha Safitri Indah Puspita, Indah Iskandar, A. AR. Rakhmansya Isnawati Isnawati Iva Sarifah Jaelani, Jaelani Jajat sudrajat Jannah, R. H Jumaini, Jumaini Kulsum, Dewi Umu Kusumaningsih, A. Kusumaningtias, R. Magdalena, Febriani Cristina Susianti Marbun, Serliana Hotmariska Mardhatila, Anisa Maulidya, Riska Mega Sari Juane Sofiana Melani Fitriya Handayani Muh. Ikbal Arif Muh. Syafiq Marzuqi Muhammad Riziq Noval Mursawal, Asri Nanang Suciyono, Nanang Noval, Muhammad Riziq Novi Novi Novita Febriany Nurdiansyah, Syarif Irwan Nurhany, Ade Zahwa Nurwijayanti Pardosi, Sariman Parea Rusan Rangan Pauzan Efendi Priski Yohana Sihombing Randika Reski Patabang Ria Savitri Riasvalena, Ria Risanti, Rini Rizka Hanipah Ronal Kurniawan Ruhban, Andi Rumaisha, Alya Ruqiah Ganda Putri Panjaitan SADIYAH, KHALIMATUS Saptono, Ari Saragih, Amudi Pandapotan Septian Bayu Kristanto Sihombing, Priski Yohana Sri Wahyuni Stella Florensia Subagyo Subagyo Subagyo Subagyo Sundari, Silma Syafiq Marzuqi Sylvia Veronica Siregar Tatianningsih Tatianningsih Tay, En tiara anggia dewi, tiara anggia Toni Kusnandar Tri Kusmita Utami, Rizka Wardani Rahayu Warsidah, Warsidah Waskito, Prayogi Widyastuti, Hesty Winna Daniella Kadiman Yusuf Limbongan Zwengli Lodi Honta