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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi, Auditing dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Widyastuti, Theresia Dian
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2011 – 2013 Widyastuti, Theresia Dian
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1618.839 KB) | DOI: 10.12928/optimum.v6i1.7850

Abstract

This study was conducted to analyze the effect of liquidity, leverage, profi tability, cash fl ow ratio, company size, growth, quality audits, and audit lag on the issue of going concern audit opinion of manufacturing companies listed in Indonesia Stock Exchange in year 2011 - 2013. The study was conducted on 72 samples of manufacturing companies selected. Binary logistic regression testing is used as statistical test. The results of this study showed that leverage and audit quality had signifi cant impact on the issue of going concern audit opinion, whereas liquidity, profi tability, cash flow ratio, company size, growth, and audit lag had no signifi cant impact on the issue of going concern audit opinion.
ANALISIS KEPUASAN DAN LOYALITAS KONSUMEN BERDASARKAN DIMENSI MUTU PELAYANAN Hermawan, Fransisca; Widyastuti, Theresia Dian
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.062 KB) | DOI: 10.12928/optimum.v5i2.7857

Abstract

This study was conducted to analyze the factors affecting customer satisfactionand analyze customer satisfaction’s effect on customer loyalty. The customers were beingstudied used the service and repair provided by the motor workshop. Data was collectedby distributing questionnaires to the customers of Motor Workshop “Muas Motor” thatwas located at Kelurahan Gunung Batu, Bogor. This study successfully collected thedata, with purposive sampling technique, and analyzed 200 samples that were used asprimary data. This study used multiple linear regression testing. The data collectedwere processed and analyzed using SPSS version 20. Anova test result showed that allindependent variables simultaneously had a signfi cant effect on the level of customersatisfaction. T test results indicated that Physical Evidence, Empathy, and RelationalMarketing dimensions of customer satisfaction had a signifi cant and positive effect oncustomer satisfaction. While Reliability, Responsiveness, and Assurance dimensions ofcustomer satisfaction did not have a signifi cant effect on customer satisfaction. Thisstudy also showed that customer satisfaction had a signifi cant and positive effect oncustomer loyalty.
ANALISIS PENGARUH PERSENTASE KEPEMILIKAN ASING, LATAR BELAKANG PENDIDIKAN KOMITE AUDIT, UKURAN KAP, UMUR PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY Lienardi, Vega; Widyastuti, Theresia Dian
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.992 KB) | DOI: 10.25170/balance.v14i2.73

Abstract

The purpose of this research is  to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program.  The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.
ANALISIS PENGARUH PERSENTASE KEPEMILIKAN ASING, LATAR BELAKANG PENDIDIKAN KOMITE AUDIT, UKURAN KAP, UMUR PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERCATAT PADA BURSA EFEK INDONESIA Lienardi, Vega; Widyastuti, Theresia Dian
Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 14, No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Balance : Jurnal Akuntansi, Auditing dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.992 KB)

Abstract

The purpose of this research is  to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program.  The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay. Keywords: audit delay, foreign ownership percentage, education background of audit committee, size of public accounting firm, firm age, profitability, solvency
ANALISIS KEPUASAN DAN LOYALITAS KONSUMEN BERDASARKAN DIMENSI MUTU PELAYANAN Fransisca Hermawan; Theresia Dian Widyastuti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.062 KB) | DOI: 10.12928/optimum.v5i2.7857

Abstract

This study was conducted to analyze the factors affecting customer satisfactionand analyze customer satisfaction’s effect on customer loyalty. The customers were beingstudied used the service and repair provided by the motor workshop. Data was collectedby distributing questionnaires to the customers of Motor Workshop “Muas Motor” thatwas located at Kelurahan Gunung Batu, Bogor. This study successfully collected thedata, with purposive sampling technique, and analyzed 200 samples that were used asprimary data. This study used multiple linear regression testing. The data collectedwere processed and analyzed using SPSS version 20. Anova test result showed that allindependent variables simultaneously had a signfi cant effect on the level of customersatisfaction. T test results indicated that Physical Evidence, Empathy, and RelationalMarketing dimensions of customer satisfaction had a signifi cant and positive effect oncustomer satisfaction. While Reliability, Responsiveness, and Assurance dimensions ofcustomer satisfaction did not have a signifi cant effect on customer satisfaction. Thisstudy also showed that customer satisfaction had a signifi cant and positive effect oncustomer loyalty.
FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2011 – 2013 Theresia Dian Widyastuti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1618.839 KB) | DOI: 10.12928/optimum.v6i1.7850

Abstract

This study was conducted to analyze the effect of liquidity, leverage, profi tability, cash fl ow ratio, company size, growth, quality audits, and audit lag on the issue of going concern audit opinion of manufacturing companies listed in Indonesia Stock Exchange in year 2011 - 2013. The study was conducted on 72 samples of manufacturing companies selected. Binary logistic regression testing is used as statistical test. The results of this study showed that leverage and audit quality had signifi cant impact on the issue of going concern audit opinion, whereas liquidity, profi tability, cash flow ratio, company size, growth, and audit lag had no signifi cant impact on the issue of going concern audit opinion.
ANALISIS PENGARUH PERSENTASE KEPEMILIKAN ASING, LATAR BELAKANG PENDIDIKAN KOMITE AUDIT, UKURAN KAP, UMUR PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY Vega Lienardi; Theresia Dian Widyastuti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.992 KB) | DOI: 10.25170/balance.v14i2.73

Abstract

The purpose of this research is to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program. The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.
Co-Authors Fransisca Hermawan Hermawan, Fransisca Lienardi, Vega Lienardi, Vega Vega Lienardi