Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi : Journal of Economic Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Mazda Eko Sri Tjahjono
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan dan Kinerja Keuangan Sri Tjahjono, Mazda Eko
Jurnal Ekonomi : Journal of Economic Vol 4, No 1 (2013): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v4i1.1025

Abstract

AbstractThe objective of this study is to examine the influence of enviromental performance to firm value with financial performance as intervening variable. This study takes sample from 31 companies in the Indonesian Stock Exchange, which were published in financial report from 2010-2011. The method of analysis of this research used multi regression and path analysis. The results of this study show that (1) enviromental performance had significant influence to financial performance, (2) enviromental performance had not significant influence to firm value, (3) financial performance had significant influence to firm value, (4) enviromental performance had significant influence on the financial performance of the firm’s value through. Financial performance is an intervening variable in the relationship between environmental performance and the audit committee of the firm's value.Keywords: corporate governance, enviromental performance, the presence of board independent of  director
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA Ryu Ulina; Roza Mulyadi; Mazda Eko Sri Tjahjono
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.073 KB) | DOI: 10.35448/jte.v13i1.4229

Abstract

This study aims to analyze the effect of the Audit Quality and Audit Commite Characteristics on Earnings Management. Variables in this study consisted of an audit quality as measured by the size of public accounting firm, industry specialist auditors and audit tenure. While audit committee are measured by audit committee size, financial expertise and the number of audit commite meetings. The modified Jones Models is used to measure discrectionary accruals (the proxy for earnings management).The sample used in this study were taken by purposive sampling method. The sample used in this research was the secondary data from annual report of manufacturing company which listed on Indonesia Stock Exchange in 2013-2016. After reduction with criteria set at 39 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 20. The result of this research showed that the variable Public Accounting Firm had positive and significant influence on earnings management. Meanwhile, the variable industry specialist auditors, audit tenure, size of audit committee,  financial expertise and the number of audit commite meetings had not significant influence to the earnings management.
Co-Authors Roza Mulyadi Ryu Ulina