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All Journal Jurnal Bina Manajemen Jurnal Bina Akuntansi
Priska Liliani
universitas bina nusantara
Economics, Econometrics & Finance

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ANALISIS FAKTOR YANG MEMENGARUHI NIAT PENGGUNA PADA GOPAY DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL Priska Liliani
Jurnal Bina Manajemen Vol 9 No 1 (2020): Jurnal Bina Manajemen Vol 9 No.1 September 2020
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v9i1.114

Abstract

The purpose of this research is determine the factors that influence user intentions on gopay and determine the factors that most influence user intentions on gopay. This research was conducted on 50 respondents in Tangerang and Jakarta who have experience using the gopay application. User intention factors that will be carried out in the research include Applicable, Flexible, Controllable, Effectiveness, Usefulness, Benefits, Compatibility, Recommendation, Reuse Intention, and Pay More. With the factor analysis test, a group of factors is formed which is the TAM factor. Using ranking values from factor analysis can identify the factors that most influence the use of gopay.
PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2017 priska liliani
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.175

Abstract

Manufacturing companies are a sector that is quite important for the development of the country's economy. In Indonesia, there are more companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). With this larger number of companies, companies in the manufacturing sector have significant industrial influence as well as significant stock fluctuations on the IDX. The purpose of this study aims to analyze the effect of financial distress, debt default, and audit tenure on going concern audit opinion. To support this research, the author uses a sample of manufacturing companies listed on the Stock Exchange as the object of research. From the results of observations for 3 years, namely from 2015 - 2017, 28 samples were obtained to be studied according to the observation period so that the number of units of analysis was equal to 84. Based on tests carried out using logistic regression, empiricalevidence was obtained that the financial distress variable had a positive influence. which is significant to the acceptance of going concern audit opinion. The debt default variable has no significant effect on the going concern audit opinion acceptance. The Audit Tenure variable does not have a significant effect on the going concern audit opinion acceptance.
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