AFRE Accounting Financial Review
Vol 5, No 1 (2022): March

Masih Berjayakah Big Four?

Bill Mauboy (Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)
Yeterina Widi Nugrahanti (Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)

Article Info

Publish Date
20 Mar 2022

Abstract

This study aims to examine the change of KAP from the big four to the non-big four and vice versa empirically on the market reaction with the date of the event being the date of the change of the KAP and to test the excessive reaction when the company announces the change of the KAP. The sampling technique in this study used purposive sampling with a total sample of 60 companies from 2017 to 2019. The results of this study were that there was a positive reaction when the company announced the change of KAP to bigfour and vice versa when the company announced the change of KAP out of bigfour have a negative influence. Furthermore, there was no excessive reaction from investors when the company announced the change of KAP

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Journal Info
AFRE Accounting Financial Review
Website

Abbrev

afr

Publisher

Universitas Merdeka Malang

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...