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

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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

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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

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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

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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

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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

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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.
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