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All Journal Dinamika Akuntansi Keuangan dan Perbankan Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi
WAHYU MEIRANTO
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Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBENTUKAN RISK MANAGEMENT COMMITTEE Studi Empiris Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011 Ana Khusnun Safitri; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the factors which influential the establishment of Risk Management Committee (RMC). There are two types of RMC, the one that combined with the audit committee and seperated from the audit committee. The factors that used in this research are board of director characteristic and firm characteristic that consist of proportion of independent commissioner, board size, board meeting, commissioner with accounting/finance expertise, and leverage, also firm size as control variabel.Sample of this research were 204 samples from non financial companies  listed in Indonesia Stock Exchange for the observation period of 2008 until 2011. Collecting data in this research used a purposive sampling method. This research used logistic regression to analyze data.The results of this research indicated that firm size affected positively and significant with the establishment of RMC that combined with audit committee and separated RMC. The other variables   (proportion independent commisioner, board size, board meeting, commisioner with accounting/financial expertise, leverage) have no significant association with the establishment of RMC that combined with audit committee and separated RMC.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT MELALUI MANIPULASI AKTIVITAS RIIL Yudhitya Dian Pratiwi; Wahyu Meiranto
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. 
ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KETERJADIAN RESTATEMENT Ridho Widi Kusumo; Wahyu Meiranto
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.
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT Haniatun Nihlati; Wahyu Meiranto
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 audit quality and the relationship between earnings management. Indicators used to measure the characteristics of audit quality is a size of KAP, auditor industry specialization and auditor tenure. While the restatement of earnings as the dependent variable was measured by discretionary accruals and real earnings management. This study also added four control variables are firm size, growth opportunities, ROA, and leverage. The population in this study consist of all companies listed on the Indonesian Stock Exchange in year 2008 and 2012. Sampling method in this study is purposive sampling. The total number of final sample in this study were 199 entries. The analysis technique used is multiple regression. The empirical result of this study show that the auditor tenure has a negative relationship, while the firm size and auditor industry specialization has a positive relationship but all three did not have a significant effect on discretionary accruals. Furthermore, the size of the firm has a negative and significant effect on real earnings management, auditor industry specialization has a positive relationship and auditor tenure has no effect on real earnings management.
PREDIKSI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI INDONESIA Muhammad Arif Hidayat; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to investigate the effect of financial ratios to predict probability of financial distress in the company. Financial ratios in this study using the indicators leverage ratio, liquidity ratio, activity ratio, and profitability ratio. The population in this study are all of the companies listed on the Indonesian Stock Exchange and continuously published financial statements in the year 2008-2012. Based on purposive sampling method, samples obtained are 59 companies in the period 2008-2012, so obtain 295 observations. As for the criteria of financial distress in this study was measured by using interest coverage ratio, whilst statistic analysis that used in this study was logistic regression. The result of this research showed that leverage ratio (debt ratio), liquidity ratio (current ratio), and activity ratio (total asset turnover ratio) were financial ratios that have significant value to predict financial distress in the company, whilst profitability ratio (return on asset) is only financial ratios which not significant to predict financial distress in the company.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Minanti Kusumowati; Wahyu Meiranto
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 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Dwi Ricky Nugroho; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of good corporate governance to cost of equity and cost of debt. The proxy of good corporate governance is family ownership, managerial ownership, institutional ownership, frequency of audit committees meeting, audit quality, and independent commissioner. While the dependent variable used in this research is cost of equity was assessed by using the measurement model Ohlson and cost of debt which is rated by using the measurement of cost of debt (COD). In addition, this research also added three control variables are leverage, firm performance, and firm size. This study used secondary data with entire population of manufacturing companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. The method used to determine the sample using purposive sampling. The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The result of this research showed that institutional ownership and frequency of audit committees meeting positive significant with cost of equity. Other result noted that audit quality is negatively significant with cost of equity. While family ownership, managerial ownership, and independent commissioner did not significantly affect with cost of equity. And the result of this research also showed that audit quality is negatively significant with cost of debt. Other result noted that independent commissioner positive significant with cost of debt. While family ownership, managerial ownership, institutional ownership, and frequency of audit committees meeting did not significantly affect with cost of debt. Overall it can be concluded from these results that the good corporate governance affect cost of equity and cost of debt.  
PENGARUH PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI TERHADAP KINERJA INDIVIDU (Studi Kasus pada Perum BULOG Divisi Regional Jawa Tengah) Wedha Achmad Hartono; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The development of information technology enables the society to perform various activities better and easier. The activities include organization and business aspects. Information technology is used to improve the performance of individuals as members of a business organization which in turn is expected to increase the performance of the organization. The determinants of the effectiveness of information systems are the acceptance and the behavioral use of information technology in a company's accounting system.The aim of this study was to determine the effects of performance expectancy, effort expectancy, and social influence on the behavioral intention, as well as the effects of facilitating conditions and behavioral intention on use behavior. The research was conducted by distributing and collecting questionnaires of 70 employees of Perum BULOG Regional Division of Central Java as the respondents. The questionnaires used in this research were 60. Descriptive analysis was used in the analysis of average, median, range, and standard deviation of the independent variables, while analysis of the hypothesis was conducted by using Partial Least Square (PLS).The results showed that performance expectancy and effort expectancy had no positive effect with intention of information system. Meanwhile, social influence has positive effect with intention of information system. Facilitating conditions had positive effect with information system usage, while intentionof information system had no positive effect with information system usage.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS MANAGEMENT : A POLITICAL COST PERSPECTIVE Rani Evadewi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain evidence about the influence of corporate social responsibility disclosure (CSR Disclosure) to earnings management . Control variables used include firm size as a proxy of the political cost, leverage , return on assets (ROA), and sales growth . Measurement of Earnings Management based on the calculation of discretionary Accruals . While the measurement of corporate social responsibility CSR index based on guidelines issued by the Global Reporting Initiative (GRI), which is seen from company’s annual report (annual report) and/ or sustainability reports (sustainability report).The population used in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange in 2010-2012. This study uses purposive sampling method for data selection. The total sample used in this study were 170 companies. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results of this study indicate that the presence of a significant positive relationship between earnings management with CSR Disclosure without political cost for companies in the manufacturing industry. As for companies in the mining industry, found a significant negative relationship between earnings management with CSR Disclosure when the political cost is taken into account. The study also proved that ROA has significant positif effect on earnings management practices at companies in the manufacturing industry in Indonesia. Then, in the mining industry, control variables which are firm size, leverage and ROA have significant positive effect on Earnings Management.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Ika Surya Martsila; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Corporate Governance on firm’s financial performance in non financial firms.Corporate Governance used in this study is independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 117 samples. This study used multiple regressions for analyzing data.The result revealed thatboard size has significant positive effect on ROA and significant negative effect on PER. Ownership concentration has significant positive effect on ROA and ROE also significant negative effect on PER. Leverage and significant negative effect on ROA, PER and Tobins'Q. The research also found a positive and significant effect between firm size and corporate financial performance proxied by ROA, ROE, PER and Tobins'Q.
Co-Authors Ana Khusnun Safitri Bambang Sudiyatno Dwi Ricky Nugroho Elen Puspitasari Haniatun Nihlati Ika Surya Martsila Kiki Widiastuti MG Kentris Indarti Minanti Kusumowati Muhammad Arif Hidayat Pratama Agustyan Rani Evadewi Ridho Widi Kusumo Wedha Achmad Hartono Yudhitya Dian Pratiwi