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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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Journal : Optimum : Jurnal Ekonomi dan Pembangunan

 1 
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 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.
Co-Authors Fransisca Hermawan Hermawan, Fransisca Lienardi, Vega Lienardi, Vega Vega Lienardi