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PENGARUH UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN HIRARKI JABATAN TERHADAP PROFESIONALISME AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI WILAYAH JAKARTA SELATAN Hj. Dewi Rejeki, SE., Ak., M.Ak.; Agnes Vanesa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study was conducted to determine the effect of partially or simultaneously between the size of Public Accounting Firms (KAP) and hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta. This research is done in the Public Accounting Firms (KAP) at South Jakarta. The methods used for data collection is through a survey of primary data. The analytical method used is a method of quantitative and qualitative approaches. The results of the study showed that simultaneous size of Public Accounting Firms (KAP) and the hierarchical positions of powerful positions significantly and positively on the professionalism of auditors and the results of the partial indicates that the variable size of Public Accounting Firms (KAP) and the hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta, where the second factor it will contribute to the professionalism of auditors as big as 89,6%. The conclusions of this study, the variable size of Public Accounting Firms (KAP) and hierarchical positions of powerful positions significantly and positively to the professionalism of auditors variables either partially of simultaneously. The suggestion from this study, expected variables need to be improved such as gender, experience, independence, audit situations, ethics, knowledge, ethical perception, and role conflict.

ANALISIS KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERKAIT DENGAN PENDAPATAN ASLI DAERAH (PAD) PROVINSI DKI JAKARTA Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA.; Risky Defi Jayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research was conducted to determine the contribution of Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) as well as from Land and Building Rights (BPHTB) Customs Taxes and Rural and Urban Land and Building Taxes. (PBB-P2) whichever is more contributing is related to the Original Regional Revenue of DKI Jakarta Province. This research was conducted at the DKI Jakarta Provincial Tax and Retribution Agency. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of target data and realization of Land and Building Rights (BPHTB) Acquisition and Land and Rural and Urban Building Taxes (PBB-P2) of DKI Jakarta Province 2013-2017. The analysis used was descriptive analysis using the ratio of the contribution of Land and Building Rights (BPHTB) and Land and Building Rural and Urban Taxes (PBB-P2). In addition, data is obtained through observation, interviews, and documentation. The results showed that the average percentage of revenue contribution given by Land and Building Rights (BPHTB) was related to the DKI Jakarta Province's Original Regional Revenue during the 2013 fiscal year up to 2017, which amounted to 12.26% with the "Less" criteria. The biggest contribution occurred in 2017 which was 15.39% while the lowest occurred in 2016 which was 10.61%. Of the two taxes, Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) are related to DKI Jakarta Province's Local Revenue during the 2013 to 2017 fiscal year Land and Rural and Urban Buildings Taxes ( PBB-P2) contributes more to PAD of DKI Jakarta Province which is 17.44%.

ANALISIS IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA PT BINTANG WIJAYA ABADI BEKASI Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research was conducted to determine the preparation of financial statements and whether the preparation of financial statements is in accordance with the SAK EMKM at PT Bintang Wijaya Abadi.The research method that will be used in this research is descriptive with a qualitative approach. This study uses primary data and secondary data. In addition, data is obtained through observation, interviews, and documentation. Financial report data taken from PT Bintang Wijaya Abadi in the form of daily cash reports, monthly bank statements, sales recapitulation and purchase recapitulation in 2017.The financial statements prepared by PT Bintang Wijaya Abadi are not in accordance with the SAK EMKM standar. The financial statements prepared by PT Bintang Wijaya Abadi only consist of the Daily Cash Report, Monthly Bank Reports, Sales Recapitulation and Purchase Recapitulation. The SAK EMKM states that the financial statements consist of the Financial Position Report, Income Statement and Notes to Financial Statements. In recognition, measurement and presentation by PT Bintang Wijaya Abadi is in accordance with SAK EMKM which uses an accrual basis

PENGARUH VALUE ADDED CAPITAL EMPLOYED (VACA), VALUE ADDED HUMAN CAPITAL (VAHU), STRUCTURAL CAPITAL VALUE ADDED (STVA)TERHADAP PROFITABILITAS Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Luthfiyah Salsabila
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.596

This research was conducted on Metal Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The method of determining the sample using purposive sampling method with the sample used 11 companies. Technical analysis of the data used is descriptive statistics and multiple linear regression analysis using SPSS version 22. The results showed that partially Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) had a significant effect on Profitability and Structural Capital Value Added (STVA) had no significant effect onPprofitability. Then Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously have a significant effect on Profitability

PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG PADA KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA SELATAN Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Apriyanti Apriyanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.534

The purpose of this study is to prove the effect of company size, audit opinion and auditor reputation on audit report lag at KAP in South Jakarta which consists of junior auditors, senior auditors, supervisors and managers. The method used is a quantitative method by filling out a questionnaire. The data analysis technique used is descriptive statistics and hypothesis testing. The results of this study prove that company size, audit opinion and auditor reputation have a positive influence on audit report lag either partially or simultaneously

The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City: english Dewi Rejeki
International Journal of Business and Social Science Research Vol. 2 No. 4 (2021): Vol. 2 No. 4 (2021): April(IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

The purpose of this study is to prove the effect of professionalism, competence, independence, and work experience of auditors on audit quality at a public accountant office in Bekasi City, which consists of senior auditors, junior auditors, partners, and supervision. The method used is a quantitative method by distributing questionnaires. The data analysis technique used is descriptive statistics and hypothesis testing. This study proves both partially and simultaneously that the professionalism, competence, independence, and work experience of auditors affect audit quality.

PENGARUH FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Nanda Luthfi Fauziah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.683

This study aims to empirically prove the effect of free cash flow, institutional leadership, managerial leadership and company growth on debt policy in property and real estate and building construction sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used is 24 companies with a total population of 72.The method used in this study is a quantitative method with a purposive sampling technique. The data analysis used by the author in this study is Descriptive Statistical Analysis and Multiple Linear Regression Analysis. The results of the study prove that partially Free Cash Flow, Institutional Ownership, and Managerial Ownership have an effect on Debt Policy. Meanwhile, the Company's growth has no effect on the Debt Policy. But simultaneously, simultaneously Free Cash Flow, Institutional Ownership, Managerial Ownership, and Company Growth together affect the Debt Policy

PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i1.931

The purpose of this study is to determine how much are liquidity ratio and profitability ratio claim influence to going concern audit opinion in manufactured companies listing in Indonesian Securities Exchange. Source of data in this study is secondary data. The population of data is manufactured companies listing in Indonesian Securities Exchange and the sample of data are manufactured companies listing in Indonesia Securities Exchange for 5 (five) years which are from 2009 until 2013. Samples data are taken by using of purposive sampling method. The method of data analysis is using descriptive statistics and double regression analysis. This data analyzed by SPSS which are Partialy and Simultaneously Regression test. The result of this study showed that Liquidity ratio and Profitability ratio are partialy and simultaneously had a negative influences to Going Concern Audit Opinion in manufactured companies which are listing in Indonesian Securities Exchange for 5 (five) years.

PENGARUH PEMAHAMAN, KESADARAN DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENSIUNAN PEGAWAI NEGERI TERKAIT ADANYA PELAKSANAAN TAX AMNESTY (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i3.939

This study was conducted to determine the effect simultaneously and partially between Understanding, Awareness and Perception of Taxpayers to Personal Taxpayer Compliance related to the implementation of Tax Amnesty in Tax Office Pratama West Bekasi.This research was conducted in Primary Tax Service Office in West Bekasi. The method used for data collection is survey through primary data. The method of analysis used is a quantitative approach.Research result Shows that simultaneously, the awareness and perception of the taxpayer has a significant and positive influence on the Taxpayer Personal Compliance Personnel related to the implementation of Tax Amnesty and the result partially indicates that the variable of Taxpayer's Values, Awareness and Perception on the Compliance of the Personal Taxpayer of Retired Civil Servant Related to the implementation of Tax Amnesty, where the three factors contribute to the taxpayer Personal Compliance variable of Pensioners of the State Administration related to the implementation of Tax Amnesty of 38.1%.

Determinasi Audit Judgment : Kajian Empiris pada KAP Wilayah Jakarta Selatan Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1026

This research was conducted to determine the partial or simultaneous effect of Auditor Expertise, Compliance Pressure and Independence on Audit Judgment at Public Accounting Firms in the South Jakarta Region. This research was conducted at the Public Accounting Firm (KAP) in the South Jakarta Region. The data analysis technique in this study is to use quantitative methods and use primary data. The data collection method used in this research is a survey method of Public Accounting Firms in the South Jakarta Region. The method of determining the sample of this study uses purposive sampling. 50 research respondents consist of Senior Auditors, Supervisors, Managers who work in Public Accounting Firms in the South Jakarta Region. This study was tested by multiple regression analysis using the SPSS program. The results showed that Auditor Expertise, Compliance Pressure and Independence either partially or simultaneously have a positive influence on Audit Judgment.

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