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All Journal Jurnal Publikasi Ekonomi dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Desyi Erawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Pengaruh Efektivitas Penerapan Cost Dan Expense Terhadap Tingkat Revenue Pada Hotel Mercure Jakarta Sabang (2019-2022) Calpin Harris Miantua Marbun; Eka Budi Yulianti; Desyi Erawati
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2812

Abstract

This study aims to examine the effect of affectiviness the application of cost and expense emphasis on revenue levels at the Mercure Jakarta Sabang Hotel (2019-2022). The type of data used is qualitative data. The research method used is quantitative research. The data analysis technique used multiple regression analysis which was preceded by normality, multicollinearity, and heteroscedasticity tests. From the calculation results that partially there is a significant effect of cost on revenue. Expenses have a significant effect on revenue. The results simultaneously show that costs and expenses have a significant effect on revenue.
PENGARUH PROFESIONALISME AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Marsha Amelia Maulida; Sairun Simanullang; Desyi Erawati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i11.10878

Abstract

This research aims to examine the influence of Auditor Professionalism and Auditor Competence on audit quality at the Public Accounting Firm in South Jakarta, data obtained from each KAP in South Jakarta with 70 auditor respondents. The author uses a quantitative approach to answer these problems using primary data in the form of a questionnaire, based on the results of SPSS V.25 testing, the influence of professionalism and competence simultaneously affects audit quality at public accounting firms in South Jakarta. This is indicated by the value of the dependent variable Audit Quality is simultaneously influenced by the independent variables in this study, namely Auditor Professionalism and Auditor Competence. In this study, the results of data analysis obtained R Square (R2) of 0.817 or 81.7%, where Audit Quality at the Public Accounting Firm in South Jakarta is influenced by Professionalism and Competence, the rest is influenced by other variables not included in this study. Penelitian ini bertujuan untuk menguji pengaruh Profesionalisme Auditor dan Kompetensi Auditor terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Selatan, data yang diperoleh dari masing – masing KAP di Jakarta Selatan dengan 70 responden auditor. Penulis menggunakan pendekatan kuantitatif untuk menjawab permasalahan tersebut menggunakan data primer dalam bentuk kuesioner, Berdasarkan hasil pengujian SPSS V.25 Pengaruh Profesionalisme dan Kompetensi secara silmultan berpengaruh terhadap Kualitas Audit pada Kantor Akuntan Publik di Jakarta Selatan. Hal ini ditunjukan dengan nilai variabel dependen Kualitas Audit secara simultan dipengaruhi oleh variabel independent dalam penelitian ini yaitu Profesionalisme Auditor dan Kompetensi Auditor. Pada penelitian ini, hasil analisis data diperoleh R Square (R2) sebesar 0,817 atau 81,7% yang dimana Kualitas Audit pada Kantor Akuntan Publik di Jakarta Selatan dipengaruhi oleh Profesionalisme dan Kompetensi, sisanya dipengaruhi oleh variabel lain yang tidak termasuk kedalam penelitian ini.
Pengaruh Penerapan Teknologi Informasi dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah Jakarta Selatan Lodiyanti Abuk Nahak; Eka Budi Yulianti; Desyi Erawati
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2908

Abstract

This study aims to explore the impact of the application of information technology and auditor competence on audit quality in Public Accounting Firms in DKI Jakarta. The focus of the research variables includes auditor competence as a key factor that affects audit quality. Based on the results of the SPSS v.25 test, the Influence of Information Technology and Competence simultaneously affects the Quality of Auditors in Public Accounting Firms in South Jakarta. This is shown by the value of the audit quality dependent variable simultaneously influenced by the Information Technology variable in this study, namely Information Technology and Auditor Competence. In this study, the results of data analysis obtained an R Square (R2) of 0.63.6 which means that the Audit Quality at Pubik Accounting Firms in DKI Jakarta is influenced by Information Technology and Competence. The rest is influenced by other variables that are not included in this study.
Co-Authors Calpin Harris Miantua Marbun Eka Budi Yulianti Lodiyanti Abuk Nahak Marsha Amelia Maulida Sairun Simanullang