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.
Every year the provincial, district or city education authorities, and other parties carry out competency improvement activities for teachers including for school counsellors. An indepth examination of school counsellor needs will help these authorities provide appropriate training which in turn can save on budget expenditures in the long run. This study aims to examine the training needs of school counsellors. The approach used is a qualitative approach with an implementation period of three years. The subjects in this study were school counsellors who were involved in trainings carried out by the provincial and district education offices for three years, which come from all over Aceh Province. The results showed that a deeper attention on skill mastery is needed rather than conceptual coverage. Recommendation for topics and method of training are discussed.
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