Alas kaki
No. Kode Perusahaan Nama Perusahaan
1 BATA Sepatu Bata Tbk
2 BIMA Primarindo Asia Infrastructure Tbk
Kabel
No. Kode Perusahaan Nama Perusahaan
1 IKBI Sumi Indo Kabel Tbk
2 JECC Jembo Cable Company Tbk
3 KBLI KMI Wire and Cable Tbk
4 KBLM Kabelindo Murni Tbk
5 SCCO Supreme Cable Manufacturing and C
6 VOKS Voksel Electric Tbk
Elektronika
No. Kode Perusahaan Nama Perusahaan
1 JSKY Sky Energy Indonesia Tbk.
2 PTSN Sat Nusa Persada Tbk
Farmasi
No. Kode Perusahaan Nama Perusahaan
1 DVLA Darya Varia Laboratoria Tbk
2 INAF Indofarma Tbk
3 KAEF Kimia Farma Tbk
4 KLBF Kalbe Farma Tbk
5 MERK Merck Tbk
6 PYFA Pyridam Farma Tbk
7 SCPI Merck Sharp Dohme Pharma Tbk
8 SIDO Industri Jamu dan Farmasi Sido Muncu
9 SQBB Taisho Pharmaceutical Indonesia Tbk.
10 SQBI Taisho Pharmaceutical Indonesia (PS)
11 TSPC Tempo Scan Pasific Tbk
Hadori Sugiarto Adi & Rekan HLB International Non Big Four
Johan Malonda Mustika & Rekan Bakertilly Non Big Four
49
Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan Crowe Horwarth Non Big Four
Tanubrata Sutanto Fahmi Bambang & Rekan BDO Non Big Four
Kanaka Puradiredja, Suhartono Nexia International Non Big Four
Satrio Bing Eny & Rekan Deloitte Big Four
Siddharta Widjaja & Rekan KPMG Big Four
Teramihardja, Pradhono dan Chandra Rodl & Partner Non Big Four
Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & R PKF Non Big Four
Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & R PKF Non Big Four
Teramihardja, Pradhono dan Chandra Rodl & Partner Non Big Four
Tanubrata Sutanto Fahmi Bambang & Rekan BDO Non Big Four
Teoh & Wong Craswell Jumlah sampel
Big = 1 / Non big = 0 ASI = 1 / ANSI = 0
1 1
0 0
1 0
1 0
1 0
0 0
6
1 0
1 1
0 0
1 0
0 0
1 0
1 1
7
0 0
0 0
0 0
0 0
1 1
0 0
0 0
0 0
0 0
0 0
1 1
0 0
0 0
1 0
0 0
1 1
16
1 0
0 0
1 0
0 0
0 0
0 0
0 0
0 0
0 0
1 0
0 0
1 0
1 1
13
1 1
1 1
0 0
1 1
1 1
0 0
0 0
0 0
0 0
1 1
0 0
11
1 1
1 1
1 1
1 0
0 0
5
1 1
0 0
1
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
7
0 0
0 0
2
0 0
1 0
0 0
3
1 0
1 0
0 0
1 0
1 0
1 0
1 1
0 0
0 0
1 1
0 0
0 0
1 1
13
1 0
0 0
0 0
1 0
0 0
1 1
0 0
1 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
1 1
0 0
0 0
18
1 1
0 0
2
1 1
0 0
1 0
0 0
0 0
0 0
6
0 0
0 0
2
0 0
0 0
0 0
0 0
0 0
0 0
1 1
0 0
1 0
0 0
1 1
0 0
1 1
0 0
1 0
0 0
0 0
0 0
1 1
1 1
0 0
0 0
0 0
0 0
24
1 0
1 0
1 0
1 1
0 0
0 0
1 1
1 0
0 0
1 0
1 1
1 0
1 0
0 0
11
0 0
0 0
0 0
1 0
1 0
5
0 0
0 0
0 0
0 0
4
0 0
1
64 160
96
Total Afiliasi Big Four
Deloitte 17 10.63%
PWC 8 5.00%
EY 30 18.75%
KPMG 8 5.00%
Total