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Wahyu Meiranto
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP BIAYA MODAL EKUITAS (Studi Kasus pada Perbankan) Nur Hidayati Falah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of intellectual capital disclosures on cost of equity capital. In this research, cost of equity capital was measured by Ohlson model which had been modified by Random Walk Model, while Ulum (2011) index were used to measure intellectual capital disclosures.This study used purposive sampling method in data collection.  Data were collected using secondary data of 34 banking companies that published annual report at IDX website in 2012-2015. The result showed that intellectual capital disclosures had significant effect on cost of equity capital. This study also used two control variables, size and leverage. From two selected control variables, size and leverage has no significant effect on cost of equity capital.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DALAM PROSPEKTUS IPO Latifatun Nafisah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of firm characteristics (industrial sector, firm age, retained ownership, firm size, and year when the firm went public) on intellectual capital information disclosure in IPO prospectuses. The study replicate previous research done by Alcaniz et al. (2015). The sample consists of 169 companies listed on Indonesia Stock that going public between 2007-2015. The extent of IC disclosure is collected and measured by using the IC disclosure index and framework proposed by Alcaniz et al. The mutiple regression analysis is used to examine the associations of five potential explanatory variables with intellectual capital disclosure level. The results provide evidence that industrial sector, firm size and year when the firm went public significantly influence IC disclosure in an IPO prospectus. The high-tech companies, larger companies, and those whose went public after 2009 provide more information about IC in IPO prospectuses. The other variables, age and retained ownership, were not significant.
PENGUNGKAPAN RISIKO PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016 dan 2017) Lucia Linear Anggraeni; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence determinant of corporate risk disclosure on manufacturing enterprises listed on Indonesia Stock Exchange (IDX) in 2016 and 2017. In addition, this research also examine whether the size of the company is large, cross listing conducted by the company, a high risk level, the large size of the board  and the high composition of the board that will affect the company in a more complete and detailed risk disclosure. Using the basis of the agency, stakeholder, signaling, and legitimacy  theory related the large company size, the cross listing, the high risk level, the large board size, and the high board composition that make company disclose the risk more detailed.The  population in this research were several manufacturing companies listed on the stock exchange in Indonesia in 2016 and 2017. Then 157 samples were obtained from 300 populations registred on the IDX. The analytical tool  used in this research is multiple regression analysis.The result of this examine show that the firm size, cross listing, board size, and board composition has a positive significant effect to the corporate risk disclosure and the level of risk will not affect corporate risk disclosure. With this result, it can be concluded that the large  size of the company, the cross listing, the large size of the board, the high composition of the board cause the company disclose the risk in more detailed. And the influence of the level of risk on disclosure of company risk maybe because it is influenced by other factors.
PENGARUH PENGAWASAN KEUANGAN DAERAH, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah Kabupaten Solok) Yuqa Diana Khairi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to identify the effect of Regional Financial Supervision, Accountability and the influence of Regional Financial Management Transparency on the Regional Government Performance Solok Regency. The sample used in this study was 110 respondents from echelon III and IV employees at 5 agencies and 17 regional apparatus organization offices (OPD) of Solok Regency. The data used are primary data with data collection methods, namely the distribution of questionnaires/questionnaires directly measured by a Likert scale. The data used are primary data with data collection methods, namely the distribution of questionnaires/questionnaires directly measured by a Likert scale. Hypothesis testing is done by using multiple linear regression analysis method using IBM SPSS 25 software.  The results of this study indicate that the Regional Financial Supervision, Accountability and the Transparency of Regional Financial Management has a positive effect on The Performance of the Solok Regency Government.
PENGARUH TATA KELOLA RISIKO PERUSAHAAN PADA KINERJA PERBANKAN DI INDONESIA Risa Dwi Prameswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of risk governance on bank’s performance that was on Indonesia Stock Exchange’s listed in 2016-2017. In addition, this research also examine whether the risk disclosure, number of risk committee that will effect the bank’s performance in a more complete and more detailed. The population in this research were several bank companies listed on Indonesia Stock Exchange (IDX) in Indonesia in 2016 and 2017. Then 75 samples were obtained from 90 populations registred on the IDX. The analytical tool used in this research is multipled regression analysis. The result of this examine show that risk disclosure has a positive significant effect to bank’s performance and the number of the committee will not effect the bank’s performance. With this result, it can conluded that risk disclosure increase the bank’s performance. And the number of committee, maybe it is influenced by other factors.
PENGARUH SURPLUS ARUS KAS BEBAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Irma Wahyu Lupita; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of surplus free cash flow, firm size, leverage, and audit quality on earnings management of manufacturing companies. The dependent variable in this study is earnings management, while the independent variables in this study are surplus free cash flow, firm size, leverage, and audit quality. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample in this research are 58 manufacturing companies during period 2015-1016. Sample was obtained by using purposive sampling method based on certain criteria. This study uses multiple linear regression analysis method for hypothesis testing. The result show that surplus free cash flow had positive significant effect on earnings management, while audit quality had negative significant effect on earnings management. However, firm size and leverage had not a significant effect on earning management.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 - 2015 Agung Prasetyo; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Modern accounting concepts apply three basic principles of triple bottom lines, namely profit, people and planet (3P). Companies should still be oriented to seek economic benefits that allow it to continue to operate and grow. But the company must have concern for the welfare of human and the environment. Corporate Social Responsibility is a concept that connects these three principles. This study examines the influence of CSR on company performanceObject of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) or year of 2013 to 2015. The dependent variable used is three proxies of profitability : ROA, ROE and EPS. Three linear regression analysis models were used for prove the hypoteses The results show that corporate social responsobility (CSR) has positive influence on ROA and ROE but not significant on EPS profitability. CSR can be viewed as one form of effort to form a positive image for company.
ANALISIS PENGARUH KOMITMEN ORGANISASI DAN NILAI ETIK PERUSAHAAN TERHADAP INTENSI TINDAKAN WHISTLEBLOWING Laura F BR Sihaloho; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the relationship of organizational commitment, corporate ethical values on the intention of whistleblowing internally and externally on Government Banking in the City of Semarang. This study uses four variables which are divided into dependent variables consisting of intentions of whistleblowing internally and externally, independent variables consisting of organizational commitment and corporate ethical values as well as demographic variables that act as covariant variables. Research data is primary data with survey questionnaire methods obtained through respondents. The questionnaire was distributed to 80 government banking accountants in Semarang based on convenience sampling for sample selection. Research uses the theory of planned behavior and social exchange theory. The study has four hypotheses which were tested using multiple regression analysis. The statistical results of this study indicate that organizational commitment has a positive relationship to the intentions of internal whistleblowing, corporate ethical values have a negative relationship to the intentions of external whistleblowing. While organizational commitment does not affect the intention of external whistleblowing, corporate ethical values have no effect on the intentions of internal whistleblowing.
PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS, PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Esti Rizqiana Asfa I.; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the factors that affect to tax compliance, especially compliance of individual taxpayers. Factors that are expected to have an influence on an individual taxpayers compliance is tax penalties, service tax authorities, knowledge and understanding of tax, tax awareness.The populations used in this study is the individual taxpayer that listed in KPP Semarang Barat. Sampling was done by convenience sampling technique. The number of samples was determined as many as 100 people from the number of individual taxpayers that listed in KPP Semarang Barat. Primary data collection method using questionnaire. Data analysis techniques performed by hypothesis testing using multiple linear regression method. The results of this study indicate that tax penalties not significantly positive related to tax compliance. While service tax authorities, knowledge and understanding of tax, tax awareness are significantly positive related to tax compliance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN INFORMASI AKUNTANSI LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019) Intan Wahyuningsih; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to exemine the effect of good corporate governance and government regulation on the environmental accounting information disclosure. Variabel used in the examination are board gender diversity, environmental committee delegation, institutional ownership, foreign ownership and government regulation as the independent variabel and environmental accounting information disclosure as the dependent variabel. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the 2016-2019. Sampling based on purposive sampling method with 72 total sample. Data analysis was performed classical asumption and hypothesis testing using linear regression. The result of this study indicates that the directors gender diversity and foreign ownership have positive and negatif significant effect on environmental accounting information disclosure. Meanwhile, environmental committee delegation and government regulation have positive and insignificant on environmental accounting information disclosure. Whereas, institutional ownership has a negatif and insignificant effect on environmental accounting information disclosure.
Co-Authors Agung Prasetyo Anggita Setyorini Anindya Oryza Metana Arista Kusumaningrum Byantra Gunawan Emila Ajie Widyasari Esti Rizqiana Asfa I. Fani Audriyani Hany Nur Azizsyah Intan Wahyuningsih Irma Wahyu Lupita Juwita Hastuti Latifatun Nafisah Laura F BR Sihaloho Lucia Linear Anggraeni Merlin Gowanti Nela Mukti Sari Nur Hidayati Falah Nyimas Melia W Paramita Prasetiyani Patricia Alvionika Risa Dwi Prameswari Sefie Daniswari Theodorus Pradipta Paramarta Yuqa Diana Khairi