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PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

INTEKNA Vol 13, No 1 (2013)
Publisher : Politeknik Negeri Banjarmasin

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Abstract

Penelitian ini bertujuan untuk melihat apakah  kualitas  audit  meningkatkan kemungkinan   sebuah perusahaan yang mengalami kesulitan keuangan (financial distress) menerima  pendapat wajar dengan pengecualian (qualified opinion) untuk kelangsungan usahanya  (going concern).Hasil  pengujian dengan menggunakan regresi logistik memberikan bukti empiris bahwa  variabel kondisi keuangan perusahaan dan  opini  audit  tahun sebelumnya  berpengaruh  signifikan terhadap penerimaan opini audit going concern. Untuk variabel kualitas audit  dan pertumbuhan perusahaan tidak menunjukkan pengaruh yang signifikan terhadap penerimaan opini audit going concern.

INTEKNA informasi teknik dan niaga Vol 15 No 1 (2015)
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

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PENGARUH LATAR BELAKANG PENDIDIKAN, PENGALAMAN, PELATIHAN DAN HUBUNGAN ANTAR KARYAWAN TERHADAP KINERJA MANTRI PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG SAMUDERA BANJARMASIN

At-Tadbir : jurnal ilmiah manajemen Vol 3, No 1 (2019): At-Tadbir : jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan

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Abstract

The purpose of this study was to determine the effect of educational background, experience, training and the relationship between employees on the performance of paramedics. The research method used is a quantitative method. Data collection techniques are questionnaires, observations, and interviews. The data analysis technique used is multiple linear regression data analysis techniques using SPSS for Windows software. And as many as 86 respondents. The results of this study indicate that (1) the variables of educational background, experience, training, and relations between employees have a simultaneous effect on the performance of paramedics at PT Bank Rakyat Indonesia (Persero) Tbk, Samudera Banjarmasin Branch with a F = 4,449 and a significant value of 0.003 ,(2) variable educational background does not affect the partial value(t ttable = 3.167 > 1,663), and (3) the most dominant variable is the relationship variable between employees with t-calc  = 3,167. Keywords: Background of Education, Training, Experience, Inter-employee Relations, Multiple Linear Regression