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Rheny Afriana
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Economics, Econometrics & Finance

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PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN DAN FEE AUDIT TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Real Estate & Property Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2016) Emrinald Emrinald; Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze the influence of audit opinion, change of management and audit fee to auditor switching with financial distress as moderating variable. This research used purposive sampling method to get the sample for this research. The sample is a real estate and property companies which is listed on the Indonesia Stock Exchange (idx) in 2011-2016. For analysis the hypothesis of these variable is using logistic regression and moderated regression analysis (MRA). The test equipment used is a statistics program Statistical Package for Social Science (SPSS). The data used in the form of the companies financial reports contained on the website such as: Indonesian Capital Market Directory (ICMD), sharesOK and http://www.idx.co.id. The results of this research show that variable change of management and audit fee affect the auditor switching while variable audit opinion has no effect to auditor switching. Variable audit fee affect the auditor switching with financial distress as moderating variable while variable audit opinion and change of management has no effect to auditor switching with financial distress as moderating variable.Keywords : Auditor Switching, Audit Opinion, Change of Management, Audit Fee and Financial Distress
PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Bank dan Lembaga Keuangan yang Terdaftar di BEI 2010-2013) Vincent Junery; R. Adri Satriawan; Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to know the effect of deferred tax expense, current tax expense, and management compensation to earnings management according to empiric way. This research did on 19 (nineteen) banks and financial institutions listed in Bursa Efek Indonesia with periodic supervision on 2010-2013. This research is done with purposive sampling method to get representative sample suitable with already done criteria. As to use outliers test to throw away sample with extreme value. Data analyze is used double regression test analyze with classic assumption test composed of normality test, heteroskedatisity test, autocorrelation test, and multi collinearity test. Hypothesis test is done with t test. The result of this research showed that deferred tax expense and current tax expense have significant effect to earnings management, exactly management compensation haven’t significant effect to earnings management.Keywords: Deferred Tax Expense, Current Tax Expense, Management Compensation, and Discretionary Accruals.
Co-Authors Emrinald Emrinald R. Adri Satriawan Vincent Junery