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The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion Annisa, Dea; Utami, Tri; Angraini, Dila
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p72-85

Abstract

The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.
PENGARUH KEYAKINAN DIRI (SELF EFFICACY) TERHADAP KOMUNIKASI INTERPERSONAL MAHASISWA TAHUN PERTAMA Angraini, Dila; Ninil Elfira; Fitriana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.41732

Abstract

This study aims to determine the effect of self-efficacy on interpersonal communication among first-year students of the Guidance and Counseling Study Program at Universitas Jambi. This research employed a quantitative approach using an ex post facto method. The population consisted of 109 first-year students, with a sample of 86 students selected through simple random sampling. Data were collected using Likert-scale questionnaires that had been tested for validity and reliability. The self-efficacy instrument consisted of 17 items with a reliability coefficient of 0.737, while the interpersonal communication instrument consisted of 25 items with a reliability coefficient of 0.732. Data analysis techniques included descriptive analysis, normality test, linearity test, and simple regression analysis. The results showed that the level of students’ self-efficacy was in the high category (81.04%), while interpersonal communication was in the moderate category (67.15%). The simple regression analysis indicated a significance value of 0.001 (p < 0.05), which means that self-efficacy has a significant effect on interpersonal communication among first-year students.