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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
M. Rizal Yahya
Departement of Accounting Faculty of Economic and Business Syiah Kuala University
Economics, Econometrics & Finance

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PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING Nurul Aini; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of management change, financial distress, client’s size, and audit opinion on auditor switching. The population in this research are the banking companies listed in Indonesia Stock Exchange for year of 2010-2015. The samples in this study using purposive sampling method, the number of obsevations of a sample of 84 studies. The data analysis technique used is logistic regression analysis.The result of this reasearch show that management change, financial distress, client’s size and opinion audit have effect on auditor switching. Partially the research show that (1) Management change significantly influences on auditor switching, (2) financial distress do not affects on auditor switching, (3) client’s size significantly influences on auditor switching, and (3) audit opinion significantly infleunces on auditor switching.
PENGARUH PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH Rian Rezky Pratama; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) on the Quality of the financial statements (KLK). The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 63 questionnaires from 35 SKPA. Data were processed using SPSS version 22 and analyzed using multiple linear regression, F-Test, and t-test. The results show that  simultaneously, The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) affect  the  Quality  of  the  financial  statements (KLK). Partially, each independent variable affect Quality of the financial statements.
Co-Authors Aini Nurul Rian Rezky Pratama