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Ni Ketut Lely Aryani M.
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, AUDITOR OPINION, FINANCIAL DISTRESS DAN ACCOUNTING FIRM SIZE TERHADAP AUDITOR SWITCHING I Made Agus Setiawan; Ni Ketut Lely Aryani M.
E-Jurnal Akuntansi Vol 8 No 3 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Auditor independence is an issue that causes the change of auditors (auditor switching) or Public Accounting Firm. One suggestion that auditors remain objective in carrying out auditing tasks is the mandatory rotation of auditors. Rotation of auditors is associated with the company's actions to make the turn auditor (auditor switching) or Public Accounting Firm. The purpose of this study was to determine the effect of corporate social responsibility, the auditor's opinion, financial distress and accounting firm size on auditor switching. This study uses data on real estate and property companies listed in Indonesia Stock Exchange 2008-2012 period. The samples in this study using purposive sampling method, the number of observations of a sample of 90 studies. The technique of data analysis is logistic regression analysis, because the dependent variable using dummy variable. Based on the results of analysis show that the variables of corporate social responsibility, the auditor's opinion and financial distress does not significantly influence the auditor switching. While accounting firm size variable is negative and significant effect on switching auditors.
KINERJA KEUANGAN DAERAH SEBAGAI PEMODERASI PENGARUH DANA BAGI HASIL DAN BELANJA LANGSUNG TERHADAP PERTUMBUHAN EKONOMI Desak Putu Dwi Puspaningsih; Ni Ketut Lely Aryani M.
E-Jurnal Akuntansi Vol 15 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Well-being is a main reference describes the development of a country. High-low level of regional economic growth noticed sources of revenue and expenditure, especially revenue-sharing and direct spending, further regional financial performance is deemed necessary, in order to allocate expenditures to the realization of the reception area is so efficient that the area in question is able to implement the objectives of regional autonomy , This study aimed to get empirical evidence of financial performance as the moderating influence of local revenue-sharing and direct spending on economic growth in the District / City of Bali Province. Data collection method used was non-participant observation. The sampling method in this study is saturated samples. The analysis technique used is Moderated Regression Analysis. The analysis showed that the revenue-sharing and shopping direct positive effect on economic growth. Effect of revenue-sharing and direct spending can be moderated by the positive direction by the variable region's financial performance, while strengthening the influence of revenue-sharing and direct spending to economic growth.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, AUDITOR OPINION, FINANCIAL DISTRESS DAN ACCOUNTING FIRM SIZE TERHADAP AUDITOR SWITCHING I Made Agus Setiawan; Ni Ketut Lely Aryani M.
E-Jurnal Akuntansi Vol 8 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Auditor independence is an issue that causes the change of auditors (auditor switching) or Public Accounting Firm. One suggestion that auditors remain objective in carrying out auditing tasks is the mandatory rotation of auditors. Rotation of auditors is associated with the company's actions to make the turn auditor (auditor switching) or Public Accounting Firm. The purpose of this study was to determine the effect of corporate social responsibility, the auditor's opinion, financial distress and accounting firm size on auditor switching. This study uses data on real estate and property companies listed in Indonesia Stock Exchange 2008-2012 period. The samples in this study using purposive sampling method, the number of observations of a sample of 90 studies. The technique of data analysis is logistic regression analysis, because the dependent variable using dummy variable. Based on the results of analysis show that the variables of corporate social responsibility, the auditor's opinion and financial distress does not significantly influence the auditor switching. While accounting firm size variable is negative and significant effect on switching auditors.
Co-Authors Desak Putu Dwi Puspaningsih I Made Agus Setiawan