Pengaruh Tenur KAP, Reputasi KAP dan Rotasi KAP terhadap Kualitas Audit (Studi Empiris Pada Perusahaan – Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) - Unika Repository

Grant Thornton – hendrawin ata gani & hidayat

– hendrawinata gani & hidayat

RSM AAJ- Aryanto,Am ir Jusuf &, Mawar

4. AKPI EY

PKF

ARH & J

Dedy Zeinirwan Santosa

3. AKKU Dedy Zeinirwan Santosa

RSM AAJ- Aryanto,A mir Jusuf , Mawar & Saptoto

RSM AAJ- Aryanto,Ami r Jusuf , Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf , Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf , Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf &, Mawar

Grant Thornton

No Kode KAP 2004 KAP 2005 KAP 2006 KAP 2007 KAP 2008 KAP 2009 KAP 2010 KAP 2011 KAP 2012

1. ADES KPMG - Siddharta Siddharta & Widjaja

KPMG - Siddharta Siddharta & Widjaja

RSM AAJ- Aryanto,A mir Jusuf &, Mawar

KPMG - Siddharta Siddharta & Widjaja

Baker tilly - Johan Malonda mustika & rekan

Baker tilly - Johan Malonda mustika & rekan

2. AISA RSM

AAJ- Aryanto,A mir Jusuf &, Mawar

RSM AAJ- Aryanto,Am ir Jusuf &, Mawar

– ACHMAD , rasyid, hisbullah & jerry
– ACHMAD , rasyid, hisbullah & jerry
– Paul Hadiwinata, Hidajat Arsono , Ade Fatma & rekan

ARH & J – ACHMAD , rasyid, hisbullah & jerry

PKF – Paul Hadiwinata , Hidajat Arsono , Ade Fatma & rekan

BWP – Budiman, wawan , pamudji & rekan

– Prasetio EY
– Prasetio
– Purwantono EY
– Purwantono EY
– Purwantono
– Purwantono Suherman &
– Purwantono Suherman

EY – Purwanto

EY – Purwanton o

– Prasetio Sarwoko & Sandjaja Deloitte- Osman Ramli Satrio dan rekan
– Purwanto Sarwoko & Sandjaja EY
– Purwanto Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

RSM AAJ - Aryanto Amir Yusuf & Mawar

KPMG - Siddharta & Widjaja

KPMG - Siddharta Siddharta & Widjaja

7. AMFG EY

PKF

RSM AAJ

6. ALMI Deloitte - Hans Tuanakotta Mustoffa & Halim

Deloitte- Osman Ramli Satrio dan rekan

5. AKRA EY

& Surja

Sarwoko & Sandjaja

no Sarwoko & Sandjaja

Sarwoko & Sandjaja

– Paul hadiwinata, hidajat, arsono , ade fatma & rekan
– Paul hadiwinata, hidajat, arsono , ade fatma & rekan
– Paul hadiwinata, hidajat, arsono , ade fatma & rekan

PKF – Paul hadiwinata, hidajat, arsono , & rekan

PKF – Paul hadiwinata, hidajat, arsono , ade fatma & rekan

Aryanto Amir Yusuf & Mawar RSM AAJ - Aryanto Amir Yusuf & Mawar

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja EY
– Purwanton o Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja

– rasin, ichwan & rekan
– rasin, ichwan & rekan
– rasin, ichwan & rekan
– rasin, ichwan & rekan
– rasin, ichwan & rekan

EY – Purwanton o, Suherman & Surja

Parkerr Randall - Rama Wendra

PWC

a, Wibisana & Rekan

11. ASGR PWC

KPMG - Siddharta & Widjaja

10. ARNA EY

Anwar & Rekan

Anwar & Rekan

Parkerr Randall - Rama Wendra

PKF

Allintt

8. APLI Allintt

Allintt

PKF

Allintt

Tanubrata sutanto fahmi & rekan

Tanubrata sutanto fahmi & rekan

9. ARGO Deloitte - Hans Tuanakotta Mustoffa & Halim

– Paul hadiwinata, hidajat, arsono , & rekan
– Paul hadiwinata, hidajat, arsono , & rekan

PKF – Paul hadiwinata, hidajat, arsono , & rekan

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan
– Tanudiredja, Wibisana & Rekan PWC
– Tanudiredja , Wibisana & Rekan

PWC – Tanudiredj

– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan
– Tanudiredja, Wibisana & Rekan PWC
– Tanudiredja , Wibisana & Rekan

PWC – Tanudiredj

14. BATA EY

PWC

a, Wibisana & Rekan

PWC

Deloitte- Osman Ramli Satrio dan rekan

13. AUTO Deloitte - Hans Tuanakotta Mustoffa & Halim

PWC

a, Wibisana & Rekan

12. ASII PWC

– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan
– Tanudiredja, Wibisana & Rekan PWC
– Tanudiredja , Wibisana & Rekan

PWC – Haryanto Sahari dan Rekan

PWC – Tanudiredj

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

AF rachman & soetjipto ws

Sanusi, supardi & sorgiharto

Sanusi, supardi & sorgiharto

AF rachman & soetjipto ws

AF rachman & soetjipto ws

h, Beddy Samsi & Setiasih

KBS- Koesbandija

15. BIMA KBS- Koesbandij ah, Beddy Samsi & Setiasih

Grant Thornton – Hendrawin ata Gani & Hidayat

– Hendrawinat a Gani & Hidayat Grant Thornton –

Osman Ramli Satrio & Rekan DELOITE- Osman Ramli Satrio & Rekan Deloitte –

Moore Stephen

Nexia Int

Baker tilly - Johan Malonda mustika & rekan

Baker tilly - Johan Malonda mustika & rekan

A. Salam Rauf & Partner

Mulyamin Sensi Suryanto 19. CEKA DRS.

RSM AAJ- Aryanto,Ami r Jusuf, Mawar & Saptoto

SC internation al

Ernst & Young- Purwanton o, Sarwoko

Ernst & Young- Purwantono, Sarwoko &

18. BUDI Nexia Int

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

Kreston Internasiona l - Hendrawina ta Eddy & Siddharta

16. BRNA Deloitte - Hans Tuanakotta Mustoffa & Halim

DELOITTE

Osman Bing Satrio & Eny

Hendrawina ta Gani & Hidayat

Grant Thornton

Kreston Internasiona l - Hendrawina ta Eddy & Siddharta

17. BTON Deloitte - Hans Tuanakotta Mustoffa & Halim

Deloitte

– Osman Ramli Satrio & Rekan Deloitte –
– Osman Bing Satrio & Rekan

Osman Ramli Satrio & Rekan

Deloitte

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

Deloitte – Osman Bing Satrio & Rekan

– Johan Malonda Astikska & rekan
– Johan Malonda Astikska & rekan

Moore Stephen – Mulyamin Sensi Suryanto

– Mulyamin Sensi Suryanto Moore Stephen –
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanton o Suherman

– Kosasih &

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanton o Suherman & Surja

IBDO - Tanubrata sutanto Sibarani

DELOITT E - Osman bing Satrio & Eny

DELOITTE

DELOITT E - Osman bing Satrio & Rekan

DELOITTE

22. DLTA Deloitte - Hans Tuanakotta Mustoffa & Halim

Dbsd&a

BDO

IBDO

21. DAVO Hidajat Rahardjo

Ernst & Young- Purwantono, Sarwoko & sandjaja

Ernst & Young- Purwanto no, Sarwoko & sandjaja

20. CTBN EY

& sandjojo sandjojo sandjojo & Surja

Nurdiyama n

– tanubrata Yogi Sibarani Hananta
– Tanubrata Sutanto & rekan
– Tanubrata Sutanto Fahmi & rekan
– Doli, Bambang , Sulistiyanto , Dadang & Ali

Nexia Int – Kanaka Puradiredj

Dbsd&a – Doli, Bambang , Sulistiyanto, Dadang & Ali

Osman Ramli Satrio & Rekan DELOITT E - Osman Ramli Satrio & Rekan
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan DELOITTE
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan

– Husni , Muchara m , Rasidi
– Husni , Mucharam , Rasidi HMR
– Husni , Mucharam , Rasidi HMR
– Husni , Mucharam , Rasidi HMR
– Husni , Mucharam , Rasidi
– Paul hadiwinata, hidajat, arsono , ade fatma & rekan
– Paul hadiwinata, hidajat, arsono , ade fatma & rekan

Moore Stephen – Mulyamin Sensi Suryanto PKF – Paul hadiwinata, hidajat, arsono , ade fatma & rekan

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

PKF

26. ERTX EY

Morison Internationa l

KTF & D , Kanto Tony Frans & Darmawan

Kanto Tony Frans & Darmawa n

25. EKAD KTF & D ,

24. DVLA EY

PKF

HMR

23. DPNS HMR

Morison Internationa l – Tjahjadi, Pradhono & Teramiharj a

– Tjahjadi, Pradhono & Teramiharja Morison International – Tjahjadi, Pradhono & Teramiharja Morison Internationa l
– Tjahjadi, Pradhono & Teramiharja
– Prasetio EY
– Prasetio
– Paul hadiwinata,
– Paul hadiwinata,
– Paul hadiwinata,
– Paul hadiwinata,
– Paul hadiwinata,

PKF – Paul

PKF – Paul hadiwinata

hidajat, arsono , ade fatma & rekan hidajat, arsono , ade fatma & rekan hidajat, arsono , ade fatma & rekan

Grant Thormtom

27. ETWA EY

Sarwoko & Sandjaja

hadiwinat

a, hidajat, arsono , & rekan

hidajat, arsono , & rekan hidajat, arsono , & rekan

hidajat, arsono , ade fatma & rekan

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja

EY – Purwanto no Sarwoko & Sandjaja

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto Grant Thormtom – Gani Mulyadi & Handayani

– Gani Mulyadi & Handayani

28. FAST EY

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

29. FASW EY

DELOITT E - Osman bing Satrio & Rekan

DELOITTE

DELOITT E - Osman bing Satrio & Eny

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja DELOITT E - Osman Ramli Satrio &

Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan DELOITTE
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan
Osman Ramli Satrio & Rekan DELOITE
Osman Ramli Satrio & Rekan

Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan DELOITTE
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan

a, Wibisana & Rekan

RSM AAJ- Aryanto Amir Jusuf Mawar & Saptoto

RSM AAJ- Aryanto Amir Jusuf Mawar & Saptoto

RSM AAJ- Aryanto Amir Jusuf & Mawar

DELOITT E - Osman Ramli Satrio & Rekan RSM AAJ- Aryanto Amir Jusuf & Mawar

33. IGAR Deloitte - Hans Tuanakotta Mustoffa & Halim

PWC

32. HMSP EY

DELOITT E - Osman bing Satrio & Eny

Rekan

30. GJTL Deloitte - Hans Tuanakotta Mustoffa & Halim

DELOITTE

DELOITT E - Osman bing Satrio & Rekan

DELOITTE

31. HDTX Bismar, Salmon & rekan

Bismar, Salmon & rekan

Drs. Yanuar Mulyana Bismar, Muntalib & Yunus Doli , Bambang, Sudamardji & Dadang

Doli , Bambang, Sudamardji & Dadang

Doli , Bambang, Sudamardji & Dadang Drs.

Bambang Sudaryono & rekan

– Prasetio Sarwoko & Sandjaja
– Haryanto Sahari dan Rekan PWC
– Haryanto Sahari dan Rekan
– Tanudireja, Wibisana & rekan
– Tanudireja, Wibisana & rekan
– Tanudireja, Wibisana & rekan
– Tanudireja, Wibisana & rekan

PWC – Haryanto Sahari dan Rekan

PWC – Tanudiredj

– 34. IKAI Kosasih & Kosasih & Kosasih & Kosasih & Kosasih & Kosasih , Griselda, Hadori Dbsd&a

Nurdiyam Nurdiyaman Nurdiyama Nurdiyaman Nurdiyaman Nurdiyaman Wisnu & Sugiarto Adi Doli,

an & Tjahjo Arum & rekan Bambang , Sulistiyant o, Dadang & Ali

35. INAF HLB- HLB- HLB- HLB- HLB- Husni, Husni, Husni, Kreston Hadori & Hadori & Hadori & Hadori & Mucharam Mucharam &

Hadori &

Mucharam Internation – rekan rekan rekan rekan rekan & Rasidi & Rasidi Rasidi al Hendrawin ata Eddy & Siddharta

36. INAI Deloitte DELOITTE RSM AAJ- RSM AAJ- PKF PKF PKF PKF PKF

Hans - Osman Aryanto Aryanto hadiwinata, hadiwinata, hadiwinata, hadiwinata, hadiwinata, Tuanakotta Ramli Satrio Amir Jusuf Amir Jusuf hidajat, hidajat, hidajat, hidajat, hidajat, Mustoffa & & Rekan & Mawar & Mawar arsono , & arsono , ade arsono , ade arsono , ade arsono , ade Halim

– Paul – Paul – Paul – Paul – Paul

rekan fatma & fatma & fatma & fatma & rekan rekan rekan rekan

37. INCI Dra. S. Dra. S. Dra. S. Dra. S. Dra. S. Dra. S. Hananta Hananta Hananta

– Prasetio, Sarwoko & Sandjaja EY
– Prasetio, Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

Moore Stephens

Richard Risambessy

Baker Tily Internation Richard Risambessy

Arsyad & rekan

Arsyad & rekan

Alliott - Rasin,

Johan Alliott - Rasin,

41. INTD Nexia Int

DELOITTE - Osman bing Satrio & Rekan DELOITT E - Osman bing Satrio & Eny

Mulyamin Sensi Suryanto

Moore Stephen

Mulyamin Sensi Suryanto

Moore Stephen

40. INTA Moore Stephens

Tanubrata sutanto fahmi & rekan

SSS- Supoyo, sutjahjo,suby antara & rekan

SSS- Supoyo, sutjahjo,sub yantara & rekan

SSS- Supoyo, sutjahjo,sub yantara & rekan

Supoyo, Eddy & Rekan

Supoyo, Eddy & Rekan

& rekan

39. INDS A.Krisnawa n & rekan A. Krisnawan

38. INDF EY

Budianto & rekan Budianto & rekan

Griselda Griselda Griselda Griselda Griselda Griselda Budianto & rekan

Moore Stephen – Mulyamin Sensi Suryanto

– Dedy Muliadi & rekan
– Dedy Muliadi & rekan
– Mulyamin Sensi Suryanto Moore Stephen –
– Mulyamin Sensi Suryanto Moore Stephen –
– Johan Nexia Int –
– Prasetio Sarwoko & Sandjaja EY

– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

IBDO - Tanubrata sutanto fahmi & rekan

Muhammad Sofwan & rekan Parker randall – Gideon Ikhwan Sofwan

ARH& J

S. Mannan, Sofwan , Adnan & rekan

Heliantono & rekan

44. JKSW Heliantono & rekan

IBDO - Tanubrata sutanto fahmi & rekan

IBDO - Tanubrata sutanto & rekan

IBDO - Tanubrata sutanto & rekan

IBDO - Tanubrata sutanto fibarani

IBDO

43. JECC Deloitte - Hans Tuanakotta Mustoffa & Halim

42. INTP EY

al – Joham Malonda Mustika & rekan & rekan & rekan

Ichwan & rekan Ichwan & rekan

Malonda Astika & rekan

– tanubrata Yogi Sibarani Hananta
– Achmad , rasyid, hisbullah & jerry
– Achmad , rasyid, hisbullah & jerry

ARH& J – Achmad , rasyid, hisbullah & jerry

– Prasetio Sarwoko & Sandjaja DELOITTE

Osman Ramli Satrio & Rekan DELOITT E - Osman Ramli Satrio & Rekan
Osman bing Satrio & Rekan

– Prasetio Sarwoko & Sandjaja Alliott - Rasin, Ichwan & rekan

Parker Randall – Rama wendra

Grant Thornton – Hendrawin ta gani & hidayat Kreston Internationa l – Hendrawina ta Eddy & Siddharta

– Rama wendra
– Rama wendra
– Rama wendra
– Hendrawina ta Eddy & Siddharta

Osman Ramli Satrio & Rekan DELOITT E - Osman Ramli Satrio & Rekan
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan DELOITTE
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan

– doli, bambang, sulitiyanto,
– doli, bambang, sulitiyanto,

Crowe Horwath – Kosasih, nurdiyama

Dbsd&a

Nexia Int- Kanaka Puradiredja, Suhartono

Nexia Int- Kanaka Puradiredj

WBI – Drs. Wirawan & Rekan

Wirawan & Rekan

DELOITT E - Osman bing Satrio & Eny

DELOITTE

DELOITT E - Osman bing Satrio & Rekan

47. KBLI DELOITT E - Osman Ramli Satrio & Rekan

Kreston Internationa l

Parker Randall

46. KAEF EY

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Ami r Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

DELOITTE

DELOITT E - Osman bing Satrio & Rekan

45. JPRS EY

Dbsd&a – doli, bambang, sulitiyanto

– Hananta budianto & rekan
– Hananta budianto & rekan

Parker Randall – Rama wendra MOZA – Drs. Moch. Zainudin UHY – Hananta budianto & rekan

– Kosasih & Nurdiyama n
– Kosasih & Nurdiyaman SC INT
– Kosasih & Nurdiyama n

Geneva Group – Kosasih & Nurdiyama n

Crowe Horwath – Kosasih, nurdiyama n , tjahjo & rekan

– Kosasih & Nurdiyaman Geneva Group –
– Kosasih, nurdiyaman , tjahjo & rekan
– Kosasih, nurdiyaman , tjahjo & rekan
– Jamaludin, ardi , sukimto & rekan
– Jamaludin, ardi , sukimto & rekan
– Jamaludin, ardi , sukimto & rekan

52. KICI Deloitte - Hans Tuanakotta

Suhartono

JAS

PKF

DELOITE - Osman Ramli Satrio

DELOITE

PKF

Nexia Int- Kanaka Puradiredj

51. KIAS Rasin Tarigan

Crowe Horwath

Terdaftar 2008

Suhartono dadang & ali

dadang & ali dadang & ali n , tjahjo &

rekan

Crowe Horwath

49. KBRI

UHY

50. KDSI SC INT

SC INT

Geneva Group

Kosasih & Nurdiyaman

JAS – Jamaludin, ardi , sukimto & rekan

– Paul hadiwinata, hidajat,
– Paul hadiwinata, hidajat,
– Paul hadiwinata, hidajat,
– Paul hadiwinata, hidajat,

PKF – Paul hadiwinata, hidajat

Osman Ramli

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

54. KONI EY

Crowe Horwath

Geneva Group Int

Kosasih & Nurdiyaman

Geneva Group Int

Kosasih & Nurdiyam an

55. LION EY

53. KLBF EY

arsono , ade fatma & rekan arsono , ade fatma & rekan arsono , & rekan

arsono , ade fatma & rekan

arsono , & rekan

arsono , & rekan

& Rekan Satrio & Rekan

Mustoffa & Halim

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

– Prasetio, Sarwoko & Sandjaja EY
– Prasetio, Sarwoko & Sandjaja

Crowe Horwath – Kosasih, nurdiyama n , tjahjo &

– Kosasih & Nurdiyaman Geneva Group Int –
– Kosasih & Nurdiyaman
– Kosasih, nurdiyaman , tjahjo &
– Kosasih, nurdiyaman , tjahjo &

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja EY
– Purwanton o Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Hadori sugiarto adi & rekan
– Hadori sugiarto adi & rekan
– Hadori sugiarto adi & rekan

ADI JIMMY ARTHAW AN HLB – Hadori sugiarto adi & rekan

– Prasetio Sarwoko & Sandjaja EY
– Prasetio, Sarwoko & Sandjaja

Crowe Horwath – Kosasih, nurdiyama n , tjahjo & rekan

– Kosasih & Nurdiyaman Geneva Group Int –
– Kosasih & Nurdiyaman
– Kosasih, nurdiyaman , tjahjo & rekan
– Kosasih, nurdiyaman , tjahjo & rekan
– Paul hadiwinat
– Paul hadiwinata, hidajat, arsono & rekan
– Paul hadiwinata, hidajat, arsono & rekan
– Paul hadiwinata, hidajat, arsono & rekan
– Paul hadiwinata, hidajat, arsono & rekan
– Paul hadiwinata, hidajat, arsono,ade fatma & rekan
– Paul hadiwinata, hidajat, arsono,ade fatma & rekan
– Paul hadiwinata, hidajat, arsono,ade fatma & rekan

PKF

59. LTLS EY

PKF

a, hidajat, arsono & rekan

57. LMSH EY

rekan rekan rekan

56. LMPI EY

HLB

58. LPIN PKF

HLB

Kosasih & Nurdiyam an

Geneva Group Int

Kosasih & Nurdiyaman

Geneva Group Int

Crowe Horwath

PKF – Paul hadiwinata, hidajat, arsono,ade fatma & rekan

– Prasetio Sarwoko &
– Prasetio Sarwoko &
– Purwantono Sarwoko &
– Purwantono Sarwoko &
– Purwantono Sarwoko &
– Purwantono Suherman &
– Purwantono Suherman

EY – Purwanto no

EY – Purwanton o

Sandjaja Sandjaja Sarwoko Sandjaja Sandjaja Sandjaja Suherman Surja & Surja

& & Surja Sandjaja

– 60. MDRN EY EY EY EY EY EY EY EY EY
– – – – – &nd
– – Prasetio Prasetio Purwanto Purwantono Purwantono Purwantono Purwanton Purwantono Purwantono Sarwoko & Sarwoko & no Sarwoko & Sarwoko & Sarwoko & o Suherman & Suherman Sandjaja Sandjaja Sarwoko Sandjaja Sandjaja Sandjaja Suherman Surja & Surja

& & Surja Sandjaja

61. MERK KPMG KPMG KPMG KPMG KPMG - KPMG - -

KPMG

KPMG - - -

- KPMG

Siddharta Siddharta Siddharta Siddharta Siddharta Siddharta & Siddharta & Siddharta & Siddharta & Siddharta Siddharta & Siddharta Siddharta & & Widjaja Widjaja Widjaja Widjaja Widjaja & Widjaja Widjaja & Widjaja Widjaja

62. MLIA Deloitte DELOITTE DELOITT -

DELOITT DELOITTE DELOITTE - DELOITTE DELOITTE - DELOITT

Hans Osman E - Osman
E - Osman Osman Osman bing Osman Osman bing E - Osman Tuanakotta Ramli Satrio Ramli bing Satrio bing Satrio Satrio & bing Satrio Satrio & bing Satrio Mustoffa & & Rekan Satrio & & Rekan Rekan & Rekan Rekan

& Rekan & Eny

Halim Rekan

Crowe Horwath

– Prasetio Sarwoko & Sandjaja

Crowe Horwath – Kosasih, nurdiyama n , tjahjo & rekan

– Kosasih & Nurdiyaman Geneva Group Int –
– Kosasih & Nurdiyaman
– Kosasih, nurdiyaman , tjahjo & rekan
– Kosasih, nurdiyaman , tjahjo & rekan

65. MTDL DELOITT E - Osman Ramli Satrio & Rekan

DELOITTE

DELOITT E - Osman bing Satrio & Rekan

DELOITTE

66. MYOR Deloitte

DELOITT E - Osman bing Satrio & Eny

Deloitte

Moore stephens

Geneva Group Int

Kosasih & Nurdiyaman

Geneva Group Int

RSM AAJ- Aryanto,Am ir Jusuf, & Mawar

63. MLPL RSM AAJ- Aryanto,A mir Jusuf, & Mawar

RSM AAJ- Aryanto,Am ir Jusuf, & Mawar

RSM AAJ- Aryanto,A mir Jusuf, & Mawar

SC Int - Kosasih & Nurdiyama n

RSM AAJ- Aryanto,Am ir Jusuf, & Mawar

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Ami r Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto

64. MRAT EY

SC Int - Kosasih & Nurdiyama n

Osman Ramli Satrio & Rekan DELOITT E - Osman Ramli Satrio & Rekan
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan DELOITTE
Osman bing Satrio & Rekan DELOITTE - Osman bing Satrio & Rekan

– Hans Tuanakotta Mustofa &
– Hans Tuanakotta Mustofa &

Moore stephens – mulyamin sensi

– mulyamin sensi
– mulyamin sensi
– mulyamin sensi
– mulyamin sensi
– mulyamin sensi
– Tanubrata Yogi Sibarani Hananta BDO

– Tanubrata Yogi Sibarani Hananta BDO
– tanubrata Sutanta Sibarani Drs Bernardi & Rekan
– Achmad , rasyid, hisbullah & jerry

Kreston Internation al – Hendrawin ata Eddy & Siddharta

ISHAK, SALEH, SOEWON DO & REKAN Richard Risambessy & rekan ARH& J – Achmad , rasyid, hisbullah & jerry

Moore Stephen

EuraAudit Internationa l

ISHAK, SALEH, SOEWOND O &

ISS -

ISHAK, SALEH, SOEWON DO &

ISS -

ISHAK, SALEH, SOEWOND O &

ISS -

69. NIPS Andi , Arifin, Amita,Wis nu & Rekan

Moore Stephen

68. MYTX Deloitte

ARH& J

ISS -

67. MYRX BDO

suryanto &Lianny

&Lianny

Halim Halim suryanto suryanto suryanto suryanto suryanto suryanto

– Hans Tuanakotta Mustofa & Halim

DELOITT E - Osman Ramli Satrio & Rekan Moore Stephen – mulyamin sensi suryanto

Moore Stephen – mulyamin sensi suryanto & Lianny

– mulyamin sensi suryanto
– mulyamin sensi suryanto
– mulyamin sensi suryanto
– mulyamin sensi suryanto
– mulyamin sensi suryanto & Lianny

Darmenta & Tjahjo Crowe Horwath- Geneva Group – Kosasih, Muhaemin EuraAudit Internationa l – BWP- Budiman, wawan

– BWP- Budiman, wawan,

PKF

– Paul hadiwinata, hidajat, arsono & rekan
– Paul hadiwinata, hidajat, arsono & rekan
– Paul hadiwinata, hidajat, arsono & rekan
– doli, bambang, sulitiyanto, dadang & ali

PKF – Paul hadiwinata, hidajat, arsono , & rekan

Dbsd&a – doli, bambang, sulitiyanto, dadang & ali

Bayudi watu & rekan

PKF

ARH & J

Drs Hartono ARH & J

Adi Jimmy Arthawan

72. PRAS Adi Jimmy Arthawan

Dbs & d

Bayudi watu & rekan

71. PICO Nexia Int

Dbsd&a

PKF

Baker Tilly Int – Drs. Thomas, Lesmana, Henky & rekan

Drs Thomas, Trisno, Hendang & rekan

70. PBRX Drs Thomas, Trisno, Hendang & rekan

pamudji dan rekan

, tjahjo & rekan pamudji dan rekan

REKAN REKAN REKAN nurdiyaman

– Johan Malonda Astika & rekan
– doli, Bambang Sudarmaji & Dadang Dbs & d
– doli, Bambang Sudarmaji & Dadang

Dbs & d – doli, Bambang Sudarmaji & Dadang

ARH & J – Achmad , Rasyid, Hisbullah & Jerry Audit Aliance internation al – Griselda, wisnu & arum

– Achmad , rasyid , hisbullah &
– Achmad , rasyid , hisbullah &
– Paul hadiwinata, hidajat, arsono , ade

BMY – Bismar, muntalib & yunus PKF – Paul hadiwinata, hidajat, arsono , ade

jerry jerry fatma & rekan

fatma & rekan

73. PSDN EY

– Prasetio Sarwoko & Sandjaja EY
– Prasetio Sarwoko & Sandjaja
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja EY
– Purwantono Sarwoko & Sandjaja
– Purwantono Suherman & Surja EY
– Purwantono Suherman & Surja

EY – Purwanto no Sarwoko & Sandjaja

EY – Purwanton o Suherman & Surja

RSM AAJ- Aryanto,Am ir Jusuf, Mawar

BDO - Tanubrata Sutanto Fahmi & rekan

74. PTSP RSM AAJ- Aryanto,A mir Jusuf, Mawar

Baker Tily Internationa

Baker Tily International

Baker Tily Internation

Baker Tily International

Baker Tily Internationa

Nexia Int - Johan

76. RDTX Nexia Int - Johan

BDO - Tanubrata Sutanto Fahmi & rekan

BDO - Tanubrata Sutanto Fahmi & rekan

RSM AAJ- Aryanto,A mir Jusuf, Mawar

BDO - Tanubrata Sutanto & rekan

BDO - Tanubrata Sutanto Sibarani

BDO - Tanubrata Yogi Sibarani Hananta

75. PYFA EY

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Ami r Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar

BDO - Tanubrata Sutanto Sibarani

– Prasetio Sarwoko & Sandjaja
– Johan Malonda Astika & rekan l
– Johan Malonda Astika & rekan

– Johan Malonda Astika & rekan
– Johan Malonda Mustika & rekan l
– Johan Malonda Mustika & rekan

– Joachim sulistyo & rekan
– Joachim sulistyo & rekan
– Joachim sulistyo & rekan

JSA – Joachim sulistyo & rekan

PWC

79. SAIP Santoso Santoso Santoso Yansen Pasaribu