This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report downloaded from the website www.idx.co.id. The data analysis method uses descriptive statistical analysis, logistic regression analysis and Moderated Regression Analysis using SPSS version 22. The results of the study prove that simultaneous audit opinion, management change and company growth influence auditor switching. Partially the change of management and company growth has no effect on auditor switching. While audit opinion has a positive effect on auditor switching. Financial distress is able to moderate the change of management towards auditor switching, but it can’t moderate the relationship between audit opinion and company growth with auditor switching at financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.

Today’s business world has experienced rapid development. There is intense competition among fellow companies. The management system can work as a tool to improve company performance by measuring its employees’ performance. A performance measuring system is required to improve business performance. It will later function as an information provider that can be a reference for managers in making correct decisions for the company’s progress in general. This study focuses on garment companies using SEM PLS data analysis techniques, producing different results. It uses a quantitative descriptive method. It looks at the company’s performance measurement only from a financial point of view. The result showed that there is a significant beneficial impact between the TQM, employee productive behavior on company performance, and TQM on employee productive behavior. However, there is no effect of the reward system on the company’s performance.  The productive behavior of employees can mediate the reward system based on company performance. Performance measurement systems can be mediated by productive employee behavior upon company performance. Employees that engage in productive behavior can mediate TQM on mediated company performance. The suggestion of the result of this research is the company can consider these research results to develop their company performance to achieve their goal. Therefore, the researchers also suggest that others conduct further research using a different method and variables that have not been studied in this study.