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<![CDATA[Kajian Online Sistem Informasi BRI (BRINETS): Pendekatan Technology Acceptance Model (TAM) ]]>
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Study of BRI Online Information System (BRINETS): Technology Acceptance Model (TAM) Approach. The purpose of this research is to analyze factors that effecting acceptance and actual use of BRI technology information system (BRINETS) using TAM (Technology Acceptance Model). Two variables of TAM used in this research are perceived ease of use and perceived of usefullness. Samples of the research were BRINETS users at BRI Semarang. There were 70 respondents involved. The data was analyzed by using PLS. The results indicate that experience and complexity have significant effect to perceived ease of use. Furthermore, perceived ease of use significantly affected the attitude toward using technology. Finally, behaviour intention significantly influence the actual use of technology Kajian Online Sistem Informasi BRI (BRINETS): Pedekatan Technology Acceptance Model (TAM). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan dan penggunaan aktual Sistem Teknologi Informasi BRI ((BRINETS) ditinjau dari penggunaan TAM (Technology Acceptance Model). Dua variabel TAM yang digunakan dalam penelitian ini adalah persepsi kemudahan penggunaan dan persepsi kegunaan. Sampel penelitian ini adalah karyawan pengguna BRINETS pada BRI Cabang Semarang. Terdapat 70 responden yang dilibatkan. Analisis data menggunakan PLS. Hasil penelitian menunjukkan bahwa pengalaman dan kompleksitas berpengaruh signifikan terhadap persepsi kemudahan penggunaan. Berikutnya, kemudahan penggunaan secara signifikan mempengaruhi perilaku menuju penggunaan teknologi. Terakhir,minat perilaku berpengaruh secara signifikan terhadap penggunaan teknologi aktual.]]>
<![CDATA[Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor ]]>
<![CDATA[Meiranto, Wahyu]]>;
<![CDATA[Puspitasari, Elen]]>;
<![CDATA[Sari, Irna Maya]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v3n2.p115-129
<![CDATA[Abstracthe aim of this research is to observe the influence of information technology complementarities and support of information technology knowledge to corporate performance. Complementarities of information technology are Infrastructure IT, making process IT, Human resources IT and Vendor management IT; and management knowledge are Product, Customer and managerial. The sampleâs number of this research are 42 head managers of Main Bank office in Semarang. The research uses questioner method. Data analyzing of this research is full mode Structural Equation Modeling (SEM), evaluated by smartPLS tools by using reflective second order factor approach. The result of this research, aligned with hypothesis that complementarities of four information technology Relatedness Factors, give positive influence to inter unit Knowledge Management Capabilitiy, complementarities of knowledge Management Capabilitiy gives positive influence to corporate performance, Complementarities Information Technology Relatedness directly influence to company performance and information technology relatedness indirectly influence to corporate performance, being mediated by knowledge management capability]]>
<![CDATA[TEORI POSTUR MOTIVASI DALAM STUDI EKSPERIMEN KEPUTUSAN KEPATUHAN PAJAK DI INDONESIA ]]>
<![CDATA[Puspitasari, Elen]]>;
<![CDATA[Nurhayati, Ida]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Proceeding Fakultas Ekonomi 2015: 2015 ]]>
Publisher : <![CDATA[Proceeding Fakultas Ekonomi ]]>
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<![CDATA[This study used motivational posture theory to examine the effect of individual posture motivational taxpayers as internal factors of the tax compliance decision. While external factors of taxpayer in this study is the audit strategy and the amount of tax exemption (taxable income). An external factor of taxpayer as an independent variable in this study is an experimental variable. Tax audit strategy divided into two levels of treatment, the tax audit strategy of fixed and random. The amount of taxable income is divided into two levels of treatment, that is taxable income go up and down. While the internal factors of motivation posture placed as a covariate variable on the dependent variable tax compliance  decisions.  Based on  the  number of  independent  variables and  treatment  as well as treatment  of  the  participants,  the  design  used  in  this  study  was  Quasi  Experimental Design Between-Subject 2X2 with Covariate with random assignment method. The subjects in this experiment are an individual taxpayer who has a tax ID, doing their own business and have experience in reporting their tax revenue. The analysis technique used was Analysis of Covariate. The results showed that the posture motivation of Indonesian taxpayerâs as concomitant factors does not affect tax compliance decisions. This is not accordance with Motivational Posture Theory. This study proves that the tax audit strategy and the amount of taxable income affect tax compliance decisions. The taxpayer is given the treatment of fixed audit strategy will be more compliant than the taxpayer is given random audit strategy. The amount of taxable income that rises will lead to decisions that tax compliance is higher when compared with the taxable income down. This study contributes to the novelty of tax compliance research in terms of the implications of the theory, the variable placement and research design.    Keywords: tax compliance decisions, motivational postures, strategy of tax audit, taxable income.]]>
<![CDATA[AN EXPERIMENTAL APPROACH TO CHANGING TAXPAYERSâ POSTURE MOTIVATION TOWARDS COMPLIANCE VIA MICROSITE ]]>
<![CDATA[Sari, Elen Puspita]]>;
<![CDATA[Susilowati, Yeye]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Proceeding Fakultas Ekonomi 2017 ]]>
Publisher : <![CDATA[Proceeding Fakultas Ekonomi ]]>
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<![CDATA[This research describes an experiment designed to improve taxpayersâ posture motivation of the tax compliance decisions. Microsite from official website of edukasi.pajak.go.id as a public service announcement was shown to the participants. Pre and post experimental questionnaires were administered to measure differences in within group posture motivation about tax compliance. The results indicate that micro site were effective in improving viewers posture motivation towards tax compliance.  Keywords: posture motivation, tax compliance, micro site, experiment ]]>
<![CDATA[AN EXPERIMENTAL APPROACH TO CHANGING TAXPAYERS’ POSTURE MOTIVATION TOWARDS COMPLIANCE VIA MICROSITE ]]>
<![CDATA[Sari, Elen Puspita]]>;
<![CDATA[Susilowati, Yeye]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Proceeding Fakultas Ekonomi 2017 ]]>
Publisher : <![CDATA[Proceeding Fakultas Ekonomi ]]>
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<![CDATA[This research describes an experiment designed to improve taxpayers’ posture motivation of the tax compliance decisions. Microsite from official website of edukasi.pajak.go.id as a public service announcement was shown to the participants. Pre and post experimental questionnaires were administered to measure differences in within group posture motivation about tax compliance. The results indicate that micro site were effective in improving viewers posture motivation towards tax compliance. Keywords: posture motivation, tax compliance, micro site, experiment ]]>
<![CDATA[Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior ]]>
<![CDATA[Puspitasari, Elen]]>;
<![CDATA[Susilowati, Yeye]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ JDM (Jurnal Dinamika Manajemen) Vol 8, No 1 (2017): March 2017 (DOAJ Indexed) ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jdm.v8i1.10411
<![CDATA[the effect of motivational postures and tax reporting behavior of one’s peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers’ as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.]]>
<![CDATA[PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH KREDIT YANG DISALURKAN (Studi empiris pada bank yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Yuda, I Made Pratista]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.7.1.94-110
<![CDATA[Providing funds (lending) in the form of credit is an activity that dominates the banking businessin its function as an intermediary institution. Performance of the banking industry-improvedresults with increasing intermediation role and has improved bank profitability. This study aimedto examine the effect of bank internal factors (third party funds obtained from the public, capitaladequacy ratio, return on assets and non-performing loans) to outstanding loans. The samples inthis study were the banks listed on the Indonesia Stock Exchange from 2006 to 2009. The data willbe analyzed by multiple regression. The analysis technique used to test the research hypotheseswere the F test and t test with a significant level of 5%. The results of this study indicate that thethird-party funds have a positive effect on lending, capital adequacy ratio has a negative effecton lending, return on assets has a positive effect on on lending. Non-performing loans have anegative effect on lending. From the analysis it can be concluded that the third-party funds,adequecy capital ratio, return on assets and non-performing loans have an effect simultaneouslyto outstanding loans.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUAHAAN ]]>
<![CDATA[Prasetya Nugraha, Dinar]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014 ]]>
Publisher : <![CDATA[Faculty of Economics and Business Diponegoro University ]]>
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<![CDATA[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]]>
<![CDATA[PENGARUH PERILAKU OPPORTUNISTIK, MEKANISME PENGAWASAN, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Rosia Sari, Alamanda]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Earnings Management is an action on managing earnings that are usually done by the management, especially managers. Earnings management occurs when management uses its consideration in preparing financial statements using generally accepted on accounting procedures. The existence of a flexibility in choosing accounting policy is possible to create an opportunity for managers to manage profit in order to maximize their utility and cause agency problems. In this research there are several factors that can motivate management to manage the company profit. The study aims to examine the relationship between opportunistic behavior (Free Cash Flow and Profitability), Monitoring Mechanism (Leverage) and Financial Distress toward Earnings Management. The population of this study is Manufacturing Companies which have been list in Indonesia Stock Exchange year 2013-2015. Sampling of company is done by using purposive sampling method in accordance with predetermined criteria. There are 40 companies from 138 population of the company sampled in this study. The analytical tools that used in this research is using Multiple Regression Analysis.The results of this study indicate that the opportunistic behavior measured on the proxy of profitability significantly positive effect on Earnings Management. This indicates that the increasing opportunistic behavior of a manager will increase earnings management practices. However, it is different with opportunistic behavior as measured by free cash flow, which in fact shows a reverse relationship that can reduce earnings management. The existence of a monitoring mechanism by the Principal does not have a significant effect on earnings management. Meanwhile, the existence of Financial Distress conditions is positively affect the earnings management, so this shows the increase in earnings management occurs.]]>
<![CDATA[PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE PADA BIAYA MODAL EKUITAS ( Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) ]]>
<![CDATA[Desiliani, Nabella]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the relation between audit quality to the cost of equity capital. Variables tested in this study, namely the cost of equity capital is proxied using the earning price ratio, the size of the public accounting firm, auditor industry specialization and audit tenure. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. A total of 66 companies in Indonesia that meet the criteria that have complete data for this study, which is expressed as a sample. This study uses multiple regression as the analysis technique using SPSS. Test results of this study indicate that the size of the audit firm is negatively significant related to the cost of equity capital. Auditor industry specialization are positively significant related to the cost of equity capital. While the audit tenure negatively related and does not significantly affect the cost of equity capital.]]>
