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PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, DAN KEPEMILIKAN PEMERINTAH TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA (Studi Empiris Pada Perusahaan Sektor Non Keuangan yang teratat di Bursa Efek Indonesia (BEI) 2015-2017) Byantra Gunawan; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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The study aims to determine the effect of industry type, company size, profitability and ownership on government disclosure of greenhouse gas emissions in non-financial companies listed on the Indonesia Stock Exchange (IDX).This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2015 - 2017. The samples of this study used a purposive sampling method. The number of samples in this research is 19 companies.Data analysis uses multiple linear regression. The results of this analysis prove that the type of industry, company size, profitability does not affect the disclosure of greenhouse gases. However, government ownership has a significant effect on the disclosure of greenhouse gases.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DENGAN MENGGUNAKAN MODEL UTAUT 2 (Studi Empiris pada Pengguna Sistem informasi Manajemen Daerah (SIMDA) di Kota Salatiga) Anggita Setyorini; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the factors that influence the acceptance and use of the Regional Management Information System (SIMDA) by applying the model proposed by Venkatesh et al. (2012) namely The Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). There are eight factors that form the basis of measurement in this study, namely performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, habit, behavioral intention, and use behavior of SIMDA.In this study, all SIMDA users or operators at all OPD in Salatiga City were used as the population. The survey method with questionnaires distributed directly was applied to obtain data research. 100 questionnaires from the total of 132 back questionnaires were processed as sample and analyzed using PLS (Partial Least Square) method with a data processing application program, namely SmartPLS version 3.The results showed that of the nine hypotheses in this study, only four hypotheses were accepted. Performance expectancy, effort expectancy, social influence, and facilitating conditions have no influence on the behavioral intention to use SIMDA. The facilitating condition variable was also stated to have no influence on the use behavior of SIMDA. While the variables that affect the behavioral intention to use SIMDA are only hedonic motivation and habit. The variables of habit and behavioral intention to use are proven to have an effect on use behavior of SIMDA.

PENGARUH KEBERADAAN KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2017 Nyimas Melia W; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of audit committees and external auditors such as PwC, Deloitte, KPMG and EY on the quality of earnings management. Size and leverage are used as control variables. The population in this study were all companies listed on the Indonesia Stock Exchange in 2017. The sampling method in this study was purposive sampling. The total number of samples in this study was 233 data, but after going through the data processing stage there were 29 outlier data that had to be excluded from the study sample. Thus, the total number of final samples worth observing is 204 data. Variables of earnings management, audit committee, external audit and interactions between the audit committee and external audit were analyzed by Ordinary Least Square regression The analysis shows that the audit committee and external audit have a significant effect on earnings management. All have a significant negative effect. However, the interaction between the audit committee and external audit has a significant positive effect on earnings management. These results indicate that the two supervisory mechanisms that function together within the company actually show the potential to improve earnings management.

PENGARUH RISIKO DALAM PRAKTIK PENERAPAN MANAJEMEN RISIKO PADA PERBANKAN SYARIAH BERDASARKAN PRINSIP ISLAMIC FINANCIAL SERVICES BOARD (IFSB) Studi Kasus Pada Salah Satu Bank Syariah Peraih Global Islamic Finance Award 2021 Di Indonesia Theodorus Pradipta Paramarta; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to look at risk management practices in Islamic banking in Indonesia by using all the risks that exist in banking institutions. This research aims to find out about the practice of implementing risk management in sharia banking in Indonesia by using all the risks that exist in banking institutions.This study uses quantitative methods. The sample used in this study is one of the winner of Global Islamic Finance Award 2021 in Indonesia. The researcher cannot reveal the name of the Islamic bank because they are undergoing the adjustment process due to the renewal. Retrieval of data for research using the questionnaire method.Data analysis uses multiple linear regression. This analysis proves that the credit risk, investment risk, liquidity risk, and operational risk greatly affects the practice of implementing risk management in Islamic banks. However, market risk and commercial displaced risk does not influence the application of risk management.

PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Penelitian Empiris pada Perusahaan non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Paramita Prasetiyani; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of risk management disclosure toward the firm value of non financial sector firm that is listed in the Indonesia Stock Exchange (IDX) for the year of 2017. In addition, this study also examine whether with the existing of a more board disclosures by the firm would reduce the information asymmetry with the external information users that is needed for their decision making process. Based on signalling theory, which is about information asymmetry, if firms disclosed more informations, then they also should be having higher firm value. The population of this study are non financial sector firm that is listed in the Indonesia Stock Exchange (IDX) for the year of 2017. The sampling method is using pusposive sampling method resulting in total 285 firms selected from 482 population. The analytical tools in this research is using multiple regression analysis. The results show that disclosure of operational risk, strategic risk, and integrity risk information processing and technology risk have a significant and positive effect on the firm value while empowerment risk and integrity risk have no significant effect on the firm value.

PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Juwita Hastuti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The objective of the study are to examine the effect of audit committee effectiveness and the timeliness of financial reporting on manufacturing companies, which listed on Indonesia Stock Exchange in 2012-2014. The audit committee effectiveness based on DeZoort’s index that divided into four indicators such as audit committee expertise, audit committee charter, audit committee audit size, and audit committee meetingsThe population used in this study is all manufacturing companies which listed on Indonesia Stock Exchange in 2012-2014 with a total sample of 200 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are audited annual report in 2012-2014 which has been published. This study uses the technique of multiple linier regression analysis. The results showed that the audit committee expertise, audit committee size, and audit committee meetings negatively affect audit report lag. While the audit committee charter not significantly affect audit report lag.

ANALISIS KECURANGAN PELAPORAN KEUANGAN BERDASARKAN FRAUD DIAMOND THEORY (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2015-2019) Patricia Alvionika; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Financial statements become an important instrument in the operations of a company. The financial statements reflected to the company’s financial condition. However, there are many loopholes in the financial statements that may provide opportunities for management or certain people to commit fraud in the financial statements. This study was conducted to analyze the effect of The Fraud Diamond developed by Wolfe and Hermanson (2004). These variables are external pressure, financial stability, financial targets, ineffective monitoring, rationalization, and capability with dependent variable is fraudulent financial reporting was proxied by earnings management. The population in this study were banking companies listed in Indonesia Stock Exchange with the sample used in this study are 39 banking companies that listed in Indonesia Stock Exchange during the period 2015-2019. The type of data used are secondary data, in the form of annual reports of companies listed on the Stock Exchange during the period 2015-2019. Hypothesis testing was conducted using multiple regression with IBM SPSS 21 software. The result showed that the variables of external pressure which proxied by Debt Leverage and capability which is proxied by the ratio of independent board shown to negative effect and significant to fraudulent financial reporting. Meanwhile, variables of financial stability was proxied by Loan to Deposit ratio, financial target which is proxied by Return on Assets, ineffective monitoring which is proxied by audit quality, and rationalization was proxied by change in external auditor shown negative but nonsignificant effect to fraudulent financial reporting.

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN TATA KELOLA PERUSAHAAN SEBAGAI PEMODERASI HUBUNGAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020) Nela Mukti Sari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine how the effect of corporate governance and corporate social responsibility as moderators on tax avoidance on firm value. Corporate governance and corporate social responsibility play a role as moderate variables, each measured by the ICG (Index of Corporate Governance) and GRI Standart (Standart Global Reporting Initiative) proxy. Tax avoidance which acts as an independent variable measured by CUETR proxy (Current Effective Tax Rate). Firm value acts as the dependent variable measured using Tobin’s q.The population consist of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. Samples are selected using purposive sampling method and acquired 228 companies during 3 years. Testing the sample using multiple linear regression with SPSS.The results of this study indicate that tax avoidance has an affect the creation of firm value. also corporate social responsibility has an influence on the relationship between tax avoidance and firm value but, for Corporate governance has no effect on the relationship between tax avoidance and firm value.

PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2017 – 2020) Anindya Oryza Metana; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Banking is one of the business entities that acts as an economic source, besides that the banking sector is also one of the most dynamic sectors towards change, so it really needs accuracy and timeliness. Accuracy and timeliness are also needed by the company to meet the needs of stakeholders to increase the value of the company. This study aims to examine the effect of enterprise risk management disclosures and intellectual capital on firm value.The variables used in this study are firm value as the dependent variable and disclosure of enterprise risk management and intellectual capital as independent variables. The population in this study are financial companies in the banking sub-sector that are listed on the IDX in 2017-2020. Sampling in this study used a purposive sampling method with a sample of 140 observations from a total of 184 observations. The data used in this study is secondary data in the form of the company's annual report for the 2017-2020 period. The data analysis method used is multiple linear regression analysis.The results of this study indicate that the disclosure variables of enterprise risk management and intellectual capital have a significant effect on firm value.

PENERAPAN MODEL UTAUT 2 TERHADAP NIAT PENGGUNAAN ELECTRONIC PAYMENT SHOPEEPAY DI KOTA SEMARANG Fani Audriyani; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze several factors that influence behavioral intentions to use ShopeePay in Semarang. The study was carried out using the Unified Theory of Acceptance and Use of Technology (UTAUT) 2 model proposed by Venkatesh et al. (2012). The UTAUT 2 model is comprised of seven factors, namely performance expectancy, effort expectancy, social influence, facilitating conditions, habits, hedonic motivation, and behavioral intentions to use ShopeePay. The research population consisted of active ShopeePay users in Semarang, with 100 respondents serving as a sample for testing the research model. The data was collected using an online questionnaire-assisted survey with 25 questions and analyzed using the PLS-SEM method in the SmartPLS 3 software. The findings confirmed that the four hypotheses were accepted. Performance expectancy, social influence, habits, and hedonic motivation had a significant positive effect on behavioral intention to use ShopeePay. In the meantime, effort expectancy and facilitating conditions had no effect on behavioral intentions. Furthermore, it is known that habit is the strongest predictor of behavioral intention to use ShopeePay.

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