Article Per Year (5 Year)
p-Index From 2021 - 2026
3.893
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Wahyu Meiranto
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
ANALISIS METODE UTAUT2 UNTUK MENJELASKAN PERILAKU KONSUMEN DALAM MENGGUNAKAN E-COMMERCE DI KALANGAN MAHASISWA AKUNTANSI UNIVERSITAS DIPONEGORO Arista Kusumaningrum; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Theory of Planned Behavior (TPB), a consumer psychology technique proposed by Ajzen, is the consumer theory utilized in this study. A theory known as the Theory of Planned Behavior is predicated on the idea that an individual will act appropriately. In the Theory of Planned Behavior, attitudes toward behavior, subjective norms, and encountered behavioral controls are the three factors that influence behavioral intentions.In addition to TPB, the purpose of this study—also known as a case study—is to investigate how accounting students at Diponegoro University's consumer behavior when using e-commerce is explained by the factors in the UTAUT2 theory. In order to determine what factors influence behavioral intention and use behavioral in e-commerce technology, this study examines several variables in the UTAUT2 theory, including performance expectancy, effort expectancy, social influence, facilitating condition, hedonic motivation, and habit.The population of this quantitative study is Diponegoro University students using the Shopee application at the Faculty of Economics and Business. The entire questionnaire was completed by 109 people who used the Google form that was posted online and shared on social media. In this study, Partial Least Squares was used to analyze the data.This study's findings that students' behavioral intentions to use e-commerce are influenced by business expectations, performance expectations, and habits In addition, use behavioral are influenced by facilitating condition, habit, and behavioral intention. It has been demonstrated that other factors, such as hedonic motivation, facilitating condition, and social influence, have no effect on behavioral intentions to use e-commerce
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT MENGGUNAKAN BENEISH M-SCORE MODEL (Studi Empiris pada Perusahaan BUMN Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Hany Nur Azizsyah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of elements in the fraud diamond theory on fraudulent financial statements in companies listed on the Indonesia Stock Exchange (IDX).The independent variables used in this study include financial stability, external pressure, personal financial needs, financial targets, industry nature, ineffective supervision, rationalization and capability. While the dependent variable used is financial statement fraud. This study has a population consisting of all non-financial state-owned companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample used was selected based on the purposive sampling method. The total sample of this study amounted to 95 company financial reports. This study uses the logistic regression analysis method in hypothesis testing.The results of this study indicate that financial stability has a proven positive effect on financial statement fraud. While other variables, namely external pressure, personal financial needs, financial targets, industry nature, ineffective supervision, rationalization and capability, have no proven effect on financial statement fraud.
PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Indeks Kompas100 yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2021) Emila Ajie Widyasari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research refers to research by Affianti (2017) that examines the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level in banking industry. This research aims to examine the effect of leverage, liquidity, and profitability in applying accounting conservatism to financial reports issued by companies. The variables used in the research are leverage, liquidity, and profitability as independent variables, as well as accounting conservatism as a dependent variable. Secondary data is used in this research and purposive sampling is used as the sampling technique. The difference between this research and the previous one is that the sample used in this research is index Kompas100 companies listed on Indonesian Stock Exchange in 2019–2021 with the total samples being 129 samples. Data analysis uses IBM SPSS 26 to identify the effect of leverage, liquidity, and profitability on accounting conservatism.The research results show that leverage have a significant positive effect on accounting conservatism. Meanwhile, the liquidity variable has no effect on accounting conservatism. Research also proves that profitability has a significant positive effect on accounting conservatism.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perkebunan dan Tanaman Pangan yang Terdaftar di BEI Periode 2018-2022) Merlin Gowanti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to examine the effect of profitability, leverage, and firm size on firm value.The independent variables that used in this research are profitability, leverage, and company size while the dependent variable is firm value. The population in this study consists of plantation and food crop companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample was determined by purposive sampling method with sample results of 95 company financial reports. Hypothesis testing in this research uses multiple regression analysis.The results of this study indicate that the variable profitability and firm size have a positive and significant effect on firm value. Meanwhile, the leverage variable has a negative effect on firm value.
ANALISIS MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sefie Daniswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of corporate governance mechanisms and financial performance on financial distress in listed manufacturing companies on Indonesian Stock Exchange (IDX). The independent variables used in this study i.e. the size of the board of commissioners, the proportion of independent commissioners, the activity of the board of commissioners, profitability, liquidity, and leverage. The dependent variable was financial difficulties. The population in this study consisted of all manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021. The sample was determined by a purposive sampling method. The total sample of this research was 318 company’s financial statements. This study used logistic regression analysis for hypothesis testing. The results of this study indicate that corporate governance, such as the size of the board of commissioners, had a significant effect on financial distress, but the variable proportion of independent commissioners and the activity of the board of commissioners had no significant effect on financial difficulties in manufacturing companies in Indonesia. Financial performance consisting of liquidity and leverage had no significant effect on financial distress, on the other hand profitability had significant effect.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024) Algian Khalish Wardhana; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of profitability, leverage, and firm size on tax avoidance. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in 1,105 firm-year observations. The analytical method used in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM).The findings reveal that profitability has a significant positive effect on tax avoidance, suggesting that more profitable companies tend to engage in tax minimization strategies. Meanwhile, leverage and firm size do not have a significant effect on tax avoidance, indicating that these variables do not substantially influence corporate tax avoidance behavior in the Indonesian manufacturing sector.
PENGARUH ESG TERHADAP AGRESIVITAS PAJAK DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2024) Aulia Candra Pertiwi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance on tax aggressiveness, as well as the role of internal control as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX). This study is grounded in agency theory, which explains that conflicts of interest and information asymmetry between principals and agents may influence corporate policies, including management’s tendency to engage in tax aggressiveness. This study uses secondary data sourced from company financial and annual reports and Bloomberg. The research sample consists of 17 companies, selected using the purposive sampling method with a period spanning 2021–2024. Data analysis employed panel data regression with 2 equation models, estimated using the Random Effect Model with Panel EGLS Cross-Section Weights in EViews 13, following prior stages of model selection testing and classical assumption tests, all of which were fully satisfied.            The results of the analysis indicate that ESG has no significant effect on tax aggressiveness, suggesting that the level of a company’s ESG score does not directly influence the degree of tax aggressiveness undertaken by the company. Furthermore, internal control is unable to moderate the relationship between ESG and tax aggressiveness, indicating that the company’s internal control system is not capable of altering the effect of ESG on tax aggressiveness, either by strengthening or weakening it.
PENGARUH ARTIFICIAL INTELLIGENCE (AI) DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Consumer Goods Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Maharani Saskia Putri; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of AI disclosure on firm value in non cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Furthermore, this study examines the role of financial performance as a mediating variable in the relationship between AI disclosure and firm value. This is conducted amidst the increasing adoption of AI as a strategic capability that has the potential to influence market perceptions of firm value. The study employed a quantitative approach with secondary data sourced from annual reports and financial reports on the official IDX and Bloomberg websites. The sample was selected using a purposive sampling method, resulting in 66 companies with a total of 198 observations over the three-year study period. AI disclosure was measured using content analysis-based AI Frequency Disclosure (AIFREC), firm value was measured using Tobin's Q, and financial performance was proxied by Return on Assets (ROA). Hypotheses were tested using panel data regression analysis and Aroian's mediation test. The results of the study indicate that AI disclosure has a negative and insignificant effect on both firm value and financial performance. While financial performance has a positive and significant effect on firm value, it fails to mediate the relationship between AI disclosure and firm value. This indicates that the market does not yet consider AI disclosure a credible signal without concrete evidence of company performance. Therefore, AI disclosure will be more meaningful to the market if supported by financial performance that reflects the effectiveness of AI implementation in company operations. 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU MENGGUNAKAN PERBANKAN DIGITAL PADA GENERASI Y DAN Z: PERAN MEDIASI EKSPEKTASI KINERJA DALAM MODEL UGT DAN UTAUT2 Sekarwangi Larasati; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the factors influencing behavioral intentions and actual behavior regarding the use of digital banking services among Generation Y and Z in Indonesia. This study integrates the Uses and Gratifications Theory (UGT) and the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), with performance expectations serving as a mediating variable. The variables used in this study include cognitive needs, affective needs, social needs, performance expectations, effort expectations, social influence, facilitating conditions, habits, hedonic motivation, perceived value, behavioral intention, and usage behavior.This study employs a quantitative approach using primary data collected through a questionnaire survey. The study sample consisted of 473 respondents who are users of digital banking services from Generations Y and Z in Indonesia. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The use of this method aimed to test both direct and indirect relationships among variables in the research model.The results of the study indicate that cognitive needs have a positive effect on performance expectations and behavioral intentions, while affective needs have a positive effect on performance expectations, effort expectations, and behavioral intentions. Performance expectations were found to mediate the relationship between cognitive needs and affective needs and behavioral intentions. Additionally, social needs have a positive effect on social influence, and social influence has a positive effect on behavioral intentions. Performance expectations, effort expectations, facilitating conditions, habits, hedonistic motivation, and value of price also have a positive effect on behavioral intention. Furthermore, behavioral intention has a positive effect on the behavior of using digital banking.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN DIREKTUR WANITA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Triyanti Maria Natalia Siregar; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxes are the primary source of state revenue and play a crucial role in supporting development and public welfare. However, tax revenue in Indonesia has not yet been optimal due to the presence of corporate tax avoidance practices, where taxes are perceived as a burden that reduces profits. This study examines the factors influencing tax avoidance through corporate social responsibility and the role of women directors in moderating this relationship. This research employs a quantitative approach using panel data regression, analyzed with EViews 13 software. The sampling technique used is purposive sampling, resulting in a total sample of 51 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The findings indicate that corporate social responsibility has a negative effect on corporate tax avoidance. This suggests that companies with higher levels of social responsibility tend to be more compliant with tax obligations. However, the role of women directors does not show a significant effect in moderating the negative relationship between corporate social responsibility and corporate tax avoidance.
Co-Authors Adelia Putri Qani’ah Soeyanto Agung Prasetyo Algian Khalish Wardhana Anggita Setyorini Anindya Oryza Metana Arista Kusumaningrum Aulia Candra Pertiwi Byantra Gunawan Emila Ajie Widyasari Esti Rizqiana Asfa I. Fani Audriyani Hany Nur Azizsyah Intan Wahyuningsih Irma Wahyu Lupita Juwita Hastuti Khalida Darma Septia Sihombing Latifatun Nafisah Laura F BR Sihaloho Lucia Linear Anggraeni Maharani Saskia Putri Merlin Gowanti Nela Mukti Sari Nur Hidayati Falah Nurul Fadiyah Nasution Nyimas Melia W Paramita Prasetiyani Patricia Alvionika Rifa Alehantaka Risa Dwi Prameswari Sefie Daniswari Sekarwangi Larasati Sisferdi Cahya Theodorus Pradipta Paramarta Triyanti Maria Natalia Siregar Viola Cahya Maheswari Yuliersi Amartha Yuqa Diana Khairi