This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Penelitian ini menggunakan data Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Kabupaten dan Kota di Provinsi Jawa Timur sebagai sampel. Pemilihan Kabupaten dan Kota dilakukan secara acak setelah menentukan jumlah sampel yang dapat diterima yaitu 100% dari seluruh jumlah Kabupaten dan Kota di Provinsi Jawa Timur. Pengujian hipotesis dalam penelitian menggunakan Analisis Regresi Linear Berganda dengan program SPSS dan tingkat signifikansi 5% (0,05). Hasil dari pengujian menunjukkan bahwa variabel Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Daerah. Sedangkan variabel Dan Alokasi Khusus dan Dana Bagi Hasil berpengaruh tidak signifikan terhadap Belanja Daerah sehingga besar kecilnya penerimaan dana alokasi khusus atau dana bagi hasil tidak signifikan pengaruhnya terhadap belanja daerah.

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.