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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Applied Business, Taxation and Economics Reseach Jurnal Multidisiplin Madani (MUDIMA)
Mazda Eko Sri Tjahjono
Universitas Sultan Ageng Tirtayasa
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Pengenaan Pajak Final dan Non Final Pada Perusahaan Jasa Konstruksi Di BEI Mazda Eko Sri Tjahjono
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.713 KB) | DOI: 10.30656/jak.v3i1.199

Abstract

This study was conducted to determine the difference between the taxation of non tax -finals and final. This study uses the data of financial statements that have been published during the period 2010-2014 ( five years).. Statistical methods in this study using normality test , homogeneity test , ANOVA test and Independent t- Test.Based on the results of statistical analysis that there are significant differences between the taxation of non tax -final and final in determining the amount of tax payable. Final taxation significantly greater than the taxation of non-final. For the government, the final taxation considered to be very beneficial because it can increase revenue sources in state finances. However, on the other hand for compulsory considered to be very harmful because the final taxation does not pay attention to the costs incurred in obtaining such income.Keywords : Final Tax, Tax non-final, obtain fee, state revenue
Pengaruh Kompetensi Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor di Inspektorat Provinsi Banten) Mazda Eko Sri Tjahjono; Dewi Robiatul Adawiyah
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.6165

Abstract

This study aims to examine the effect of auditor competence, auditor experience and auditor motivation of audit quality. The sample in this research is 147 respondents with sampling technique using purposive sampling method that determines criteria according to the research needed with senior auditor in inspektorat provinsi banten area as respondents. The data are collected by distributing questionnaires to the respective respondents. The method of analysis is multiple regression analysis. The data in this research is processed by using software SPSS version 23 (Statistical Product and Service Solution). The results of this research reveals that auditor competence has significantly positive effect on audit quality, auditor experience has significanly positive effect on audit quality and auditor motivation has significantly positive effect on audit quality
The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable Rezeqi Dewi Ratna Swari; Ina Indriana; Mazda Eko Sri Tjahjono
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i5.209

Abstract

This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.
Accounting Research Within the Framework of Feminist Theory Mazda Eko Sri Tjahjono; Lilik Purwanti
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5064

Abstract

Feminist theory is one of the theories that discusses how women advocate for themselves in social life. This article aims to discuss the development of feminist accounting research in Indonesia. Literature studies were chosen in this article to enrich the forms and variations of feminist accounting research. Feminist issues cannot be analyzed with a quantified gender dichotomy. The role of women in the accounting profession is quite diverse. The methods and approaches used in feminist research are commonly used in other studies. This article is expected to serve as a catalyst for the development of future feminist accounting research
Co-Authors Dewi Robiatul Adawiyah Ina Indriana Lilik Purwanti Rezeqi Dewi Ratna Swari