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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN BISNIS MELAUI INTERNET ( INTERNET BUSINESS REPORTING ) PADA WEBSITE PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Setyo Slamet Riyadi Slamet Riyadi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The rapid growing of the internet creates a new way for the companies to disseminate their business informations in better quality,low costs, and can reach the wider users. Although the Internet provides some benefits in corporate disclosure practice, not all companies presenting their business informations on the internet. In other words, there are various factors that influence the practice of internet business reporting (IBR). This study aims to examine the potential factors that may affect the level of IBR. Such as firm size, profitability, listing age, auditor type, industry type, foreign-listing status, and competition of industry.Internet Business Quality Index (IBRQ Index) is used to measure the level of internet business reporting on the Indonesian listed companies. By using purposive sampling methods, 259 companies were chosen. Multiple regression analysis is used to examine the determinants of the internet reporting, the results show that firm size and foreign-listing status positively and significantly influences to IBR; profitabilitiy, auditor type and industry type positively and unsignificantly influences to IBR; listing age negatively and significantly influences to IBR;competition of industry negatively and unsignificantly influences to IBR.

ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RISK DISCLOSURE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2012-2014) Hermas Aditya; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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The purpose of this study was to examine the effect of board size,the proportion of independent board, managerial ownership, and institutional ownership. While risk disclosure as the dependent variable was measured using RDI (Risk Disclosure Index). There are 46 items on RDI. RDI incorporate components that are relevant to the banking companies, which came from Bank Indonesia Circular Letter in 2012. The elements contained in Circular Letter of Bank Indonesia has become material to obtain a list of disclosures of each company.This study uses secondary data with entire population manufacture companies listed in the Indonesia Stock Exchange (BEI) in 2012 up to 2014. Sample contains from 28 companies. The method used to determine the sample using purposive sampling. The analytical method used is multiple regression as the analysis technique using by SPSS.The results of hypothesis testing showed that board size and institutional ownership positively affects risk disclosure. While the proportion of independent board and managerial ownership did not significantly affect risk disclosure.

ANALISIS PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP VOLUME PENYALURAN KREDIT PERBANKAN Uswatun Khasanah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Bank as agent of service plays a role in channeling funds collected from the community who have excess funds to communities in need of funds. With this activity the bank should have the ability to manage the velocity of money in order to fulfill the demand of credit. This research is motivated because of not optimal distribution of bank loans. So, this was conducted to obtain evidence about the effect of internal and external factors, namely Deposit from Third Party, Loan to Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loans, Return on assests, Operating Expenses to Operating Income, and Bank Indonesia Certificates to policy total of loans.This study used a sample of commercial banks listed on the Indonesia Stock Exchange (IDX) in the year 2010 to 2013 as many as 32 banking companies that have met predetermined criteria, so that when multiplied by years of research, it will get a sample of 96 banking data point to use. The analysis method used in this research is multiple linear regression model, the independent variables are DPK, CAR, LDR, NPLs, ROA, ROA, and SBI. The dependent variable is the credit.Based on the testing that has been done on this study gives results that DPK, CAR, LDR and NPL have a positive and significant effect to total of loans. While ROA and BOPO have negative and no significant effect to total of loans. Meanwhile, SBI have a negative and significant effect to total of loans.

PENGARUH DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Randy Harris; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financial information, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. Auditors are expected to not only check the financial statements, but also can make predictions and assess the entity's ability to maintain the continuity of their business enterprise. The purpose of this study was to examine the influence of debt default, disclosure, audit opinion in the previous year, the size of the company, and the opinion shopping to going concern audit opinion. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange in 2009-2013. This study population as much as 130 samples included 24 selected by purposive sampling method companies with the observation period of 5 (five) years. Data were analyzed using logistic regression analysis model. The results of this study indicate that debt default, disclosure, audit opinion of the previous year and opinion shopping significantly influence the going-concern audit opinion. The size of the company did not have significant effect on the going concern audit opinion.

ANALISIS PENGARUH RISIKO LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN DI INDONESIA Fani Ramadanti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of liquidity risk on bank profitability in Indonesia. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk. These factors are LDR, cash reserves, liquidity gap, and NPL. The sample selection using purposive sampling method. Purposive sampling method is a method of sampling based on certain criteria. The sample used in this study are 32 banks. The analysis technique used in this research is multiple linear regression. In addition, the hypothesis test used is the F statistic test and statistical test t. The classical assumption used in this study is multicollinearity, heteroscedasticity test, autocorrelation test, and normality test. The results of the F test states that the deposits, cash reserves, liquidity gap, and NPL jointly affect the ROA. Results of t-test shows that LDR have positive but no significant effect on ROA. Cash reserves have positive and significant effect on ROA. And the liquidity gap and NPL have negative and significant effect on ROA

PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUAHAAN Dinar Prasetya Nugraha; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the effect of Corporate Social Responsibility on thecompany's performance and its implications for the value of the company. Intervening variable using the company's performance in the ROA and ROE proxy.The population in this study are listed companies in Indonesia Stock Exchange2010-2013. Sampling was done by purposive sampling technique. Data analysis techniques performed by regression analysis and path analysis.Based on the analysis conducted found that the results of the Corporate Social Responsibility positive effect on ROE but had no effect on ROA. Corporate social responsibility has positive effect on firm value. Financial Performance are proxied by ROE can mediate relations between Corporate social responsibility with the company's financial performance but are proxied by ROA can not mediate relations between Corporate social responsibility with corporate values

ANALISIS FAKTOR YANG MEMBENTUK KINERJA (CAMELS) PADA PERBANKAN INDONESIA (Studi Empiris pada Perbankan yang Terdaftar di BEI Periode 2009-2012) Mega Tiara Cecaria; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the factors that form the performance of the banks in Indonesia using CAMELS method. This study also aimed to determine the major factors that form the performance of the banks in Indonesia. The population in this study are all banking companies listed on the Stock Exchange in 2009-2012. The research used quantitative approach with the total number of samples were 116 research samples. However, there were 17 samples were classified as outliers and should be abolished and the number of samples become 99 samples. Company data used for this study is financial ratio that according to CAMELS ratio, consisting of PR, RAR, CAR and DRR as Capital aspects, RORA, AUR, APB and NPL as Assets aspects, LEV, CDR, SPRD, and DEBT as Management aspects, GPM, PM, ROE, ROTA, ROA, GOTA, NPM, NIM, and BOPO as Earning aspect, CASH, QUICK, LDR and ALR as Liquidity aspects, and IER as Sensitivity to Market Risk aspect. The sampling method was purposive sampling of 29 public listed companies and have no delisted during the period of research. Techniques of analysis in this study is using factor analysis. The result indicated that from 26 ratio, there are 2 insignificant ratio as forming the ratio of bank performance, which are LEV & BOPO, and Earning aspect is the major factor that form the performance of the banks using CAMELS method.

PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Grand Mahendra Napitupulu; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the influence of corporate governance characteristics to corporate social responsibility disclosure (CSR Disclosure). Characteristics of corporate governance used in this study is independent commissioners, audit committee, public ownership, and foreign ownership. Sample of this study consists of 102 company from manufacturing sectors listed on the Indonesia Stock Exchange in 2011-2013. This research analyzes CSR disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results show that independent commisioners, public ownership, and foreign ownership did not have significant influence to the CSR disclosure. Audit committee has significant influence to CSR disclosure.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENERIMAAN DAN PERILAKU PENGGUNAAN SISTEM INFORMASI (Studi Kasus Penerapan System Application Product pada PT Bumi Muria Jaya Karawang-Jawa Barat) Victor Hendrik; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of the performance expectations, effort expectations, social influence and facilitating condition against the behaviour intention of information system. And to examine the effect of intervening dependent variable, behaviour intention of information system against the use behaviour of information system. This study uses a model of the Unified Theory of Acceptance and Use of Technology (UTAUT). Researchers used data derived from questionnaires given to 35 respondents, who are employees of the Accounting PT. Bumi Muria Jaya Karawang, West Java. The questionnaire used in this study was 35 questionnaire. By using regression analysis techniques, the results showed that there is a positive and significant impact on the effort expectations and the facilitating conditions against behaviour intention of information systems. As well as the behaviour intention of information systems has positive and significant effect on the use behavior of information systems. While the performance expectations and social influence do not affect the behaviour intention of the information system.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013) Novia Bani Nugraha; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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The aim of this study are to examine the effect of corporate social responsibility (CSR), size of firm, profitability, leverage and capital intensity to tax aggresiveness. The independent variables are used in this study are corporate sosial responsibility disclosure, size of firm, profitability, leverage and capital intensity. While the dependent in this study is tax aggresiveness tahe measured using two kind of effective tax rates (ETR).Population taken as the object of observation amounted 794 non-financial companies listed in Indonesia Stock Exchange in the 2012-2013 period. Determination of the sample was made by applying purposive sampling method and obtaining a sample of 240 manufacturing companies based on certain criteria.The result showed tat the CSR and leverage significant effect on the tax aggresiveness. While size, profitability and capital intensity does not significantly influence the tax aggresiveness.

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