Wahyu Meiranto
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Published : 49 Documents
Articles

ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN TEKNOLOGI PEMBAYARAN ELEKTRONIK BERGERAK DENGAN MENGGUNAKAN MODEL UTAUT. (STUDI KASUS PADA TEKNOLOGI M-DINAR PAYMENT SYSTEM) Meiranto, Wahyu
Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.301 KB) | DOI: 10.30659/jai.1.1.50-60

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The purpose of this research is to analyze factors that influence behaviour intention to use technology information system and use behaviour technology information system using UTAUT (unified theory of acceptance and use of technology). That factors are performance expectancy,effort expectancy, perceived of credibility, social influence, and facilitating condition and moderated by age, gender and experience. Sample of this research is investment using services community (M-Dinar) through internet. One hundred and twenty four respondents using M-Dinar had participated in this research. The collecting data used a questionnaire survey that posted at facebook and sent it via electronic-mail. Data were analyzed using a Moderated Regression Analysis (MRA). The result showed only social influence that effecting behaviour intention to use M-Dinar technology significant. The other factors aren?t have significant influence to behavoiur intention to use M-Dinar technology.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUAHAAN Prasetya Nugraha, Dinar; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of Corporate Social Responsibility on thecompany's performance and its implications for the value of the company. Intervening variable using the company's performance in the ROA and ROE proxy.The population in this study are listed companies in Indonesia Stock Exchange2010-2013. Sampling was done by purposive sampling technique. Data analysis techniques performed by regression analysis and path analysis.Based on the analysis conducted found that the results of the Corporate Social Responsibility positive effect on ROE but had no effect on ROA. Corporate social responsibility has positive effect on firm value. Financial Performance are proxied by ROE can  mediate  relations  between  Corporate  social  responsibility  with  the  company's financial performance but are proxied by ROA can not mediate relations between Corporate social responsibility with corporate values
ANALISIS FAKTOR YANG MEMBENTUK KINERJA (CAMELS) PADA PERBANKAN INDONESIA (STUDI EMPIRIS PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2009-2012) Cecaria, Mega Tiara; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the factors that form the performance of the banks in Indonesia using CAMELS method. This study also aimed to determine the major factors that form the performance of the banks in Indonesia. The population in this study are all banking companies listed on the Stock Exchange in 2009-2012. The research used quantitative approach with the total number of samples were 116 research samples. However, there were 17 samples were classified as outliers and should be abolished and the number of samples become 99 samples. Company data used for this study is financial ratio that according to CAMELS ratio, consisting of PR, RAR, CAR and DRR as Capital aspects, RORA, AUR, APB and NPL as Assets aspects, LEV, CDR, SPRD, and DEBT as Management aspects, GPM, PM, ROE, ROTA, ROA, GOTA, NPM, NIM, and BOPO as Earning aspect, CASH, QUICK, LDR and ALR as Liquidity aspects, and IER as Sensitivity to Market Risk aspect. The sampling method was purposive sampling of 29 public listed companies and have no delisted during the period of research. Techniques of analysis in this study is using factor analysis. The result indicated that from 26 ratio, there are 2 insignificant ratio as forming the ratio of bank performance, which are LEV & BOPO, and Earning aspect is the major factor that form the performance of the banks using CAMELS method.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Utami, Putri Setyo; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect earnings management which is measured by discretionary accruals. These factors include dividend payment, leverage, audit independence, and free cash flow. The control variables that used in this research are profitability and size of firm. The population of this study are manufacturing companies listed on the Indonesia StockExchange (BEI) in 2013-2015. Total sample of this research for three years are 111 companies that selected through purposive sampling method. Research data were analyzed using multiple regression analysis. The results showed that two independent variables namely leverage and free cash flow have a significant negative effect on earnings management. While dividend payment and audit independence have no significant effect on earnings management. Then for both control variables have a significant effect. Profitability has a positive effect while the size of firm has a negative effect on earnings management.
ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KETERJADIAN RESTATEMENT Kusumo, Ridho Widi; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of corporate governance characteristics on the financial restatement. Indicators used to measure corporate governance mechanisms in this study is the size of board, proportion of independent board, size of audit committee, managerial ownership,and institutional. While financial restatement as the dependent variable was measured using dummy variabel which used number 1 for restatement companies and number 0 for non-restatement companies. In addition, this study also added two control variables are firm size firm size and leverage.This study uses secondary data with entire population companies listed in the Indonesia Stock Exchange (BEI) in 2008-2012. The method used to determine the sample using purposive sampling. Sample contains from 24 restate companies and 24 non-restate companies. The criteria of restatement companies allowed from GAO?s definition of restatement and exclude restatement that was happened due to application of new PSAK, accounting method changes, merge and acquisition that accordance with PSAK, and stock splits or reverse stock. The analytical method used is logistic regression.The results of hypothesis testing showed that the proportion of independent board and institutional ownership negatively affects the financial restatement.. While size of board, size of audit committee and managerial ownership did not significantly affect restatement. Overall it can be concluded from these results that the corporate governance characteristics affect with occurance of restatement.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT MELALUI MANIPULASI AKTIVITAS RIIL Dian Pratiwi, Yudhitya; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the application of corporate governance on earnings management is detected through the manipulation of real activities through the provision. Variables tested in this study, namely board size, number of board meetings, independent board composition, audit committee size, the number of audit committee meetings, the competence of the audit committee, audit quality, firm size, and earnings management through real activities.The research was conducted by analyzing the influence menngenai application of corporate governance and earnings management through real activities manipulation during the years 2009-2011 at the companies listed on the Stock Exchange and analyzed by multiple regression analysis. Then the proxy-proxy corporate governance partially analyzed the effects on earnings management through real activities manipulation.The results indicate that board size and competence of the audit committee significant influence. While the number of board meetings, competence independent board, audit committee size, the number of audit committee meetings, and audit quality does not significantly affect earnings management through real activities manipulation. 
PENGARUH DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Harris, Randy; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financial information, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. Auditors are expected to not only check the financial statements, but also can make predictions and assess the entity's ability to maintain the continuity of their business enterprise. The purpose of this study was to examine the influence of debt default, disclosure, audit opinion in the previous year, the size of the company, and the opinion shopping to going concern audit opinion. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange in 2009-2013. This study population as much as 130 samples included 24 selected by purposive sampling method companies with the observation period of 5 (five) years. Data were analyzed using logistic regression analysis model. The results of this study indicate that debt default, disclosure, audit opinion of the previous year and opinion shopping significantly influence the going-concern audit opinion. The size of the company did not have significant effect on the going concern audit opinion.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Prastiti, Anindyah; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about the role of board of commissioners (BOC) and audit committees on earnings management. The examined variables in this research are consisting of independent, dependent and control variables. The independent variables tested in this research consisted of the characteristics of BOC (size, independency, financial expertise, and meetings) and the characteristics of audit committees (size, independency, financial expertise, and meetings). While, the dependent variable is earnings management which is measured by discretionary accrual estimated by using Jones modified model. Last, the control variables are firm?s size measured by using the natural logarithm of total assets and leverage measured by the ratio of total debt to total assets.This research uses data of 244 manufacturing companies listed in IDX from 2009 until 2011. The sampling method used in this research is purposive sampling method. Data of BOC and audit committees were collected from annual report. The data then analized using multiple regression analysis.The results of this research showed that the size of BOC, independency  of BOC, and independency of audit commitees have significant negative effect on earnings management. The other characteristics of BOC and audit commitees have no significant effect on earnings management. However, firm?s size and leverage as control variables have positive effect on earnings management.
PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH KREDIT YANG DISALURKAN (STUDI EMPIRIS PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA) Yuda, I Made Pratista; Meiranto, Wahyu
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.737 KB) | DOI: 10.14710/jaa.7.1.94-110

Abstract

Providing funds (lending) in the form of credit is an activity that dominates the banking businessin its function as an intermediary institution. Performance of the banking industry-improvedresults with increasing intermediation role and has improved bank profitability. This study aimedto examine the effect of bank internal factors (third party funds obtained from the public, capitaladequacy ratio, return on assets and non-performing loans) to outstanding loans. The samples inthis study were the banks listed on the Indonesia Stock Exchange from 2006 to 2009. The data willbe analyzed by multiple regression. The analysis technique used to test the research hypotheseswere the F test and t test with a significant level of 5%. The results of this study indicate that thethird-party funds have a positive effect on lending, capital adequacy ratio has a negative effecton lending, return on assets has a positive effect on on lending. Non-performing loans have anegative effect on lending. From the analysis it can be concluded that the third-party funds,adequecy capital ratio, return on assets and non-performing loans have an effect simultaneouslyto outstanding loans.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012) Kusumowati, Minanti; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to provide an empirical evidence about the influence of intellectual capital on company performances that is identified using an input-process-output concept of human, customer, innovative and process capitals, on company performances. Based on Resourced-Based Theory and intellectual capital perspective,  the structural path model is applied to financial data to analyze the relationships among the four componentsof intellectual capital, as well as the causal effects of intellectual capital on company performance.Data that used in this study is secondary data, financial reporting 2008 until 2012 which were obtained from the Indonesia Stock Exchange. The population of this study are companies that listed in the Indonesia Stock Exchange in from 2008 until 2012. Sample of this study are seventeen companies. Samples were taken by purposive sampling with a sample selection criteria.Results of this study indicate that not all components of intellectual capital significantly influence the performance of the company. Positive effect on innovation to human capital and customer capital. Capital process negatively affect customer capital. Value-added human resources positive effect on customer capital. Customer capital and value-added human resources has a positive effect on firm performance