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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi
Wahyu Meiranto
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA (RGEC) PADA PERBANKAN INDONESIA: (Studi Kasus pada Bank yang Terdaftar di BEI Periode 2010-2013) Eka Setiaji, Hanif; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the major factors that forming the performance of the banks in Indonesia based on Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) financial ratios. Variables used in this research are financial ratio that make up the RGEC model on bank performance consists of Net Performing Loan (NPL), Interest Expense Ratio (IER),Loan to Deposit ratio (LDR), Loan to Asset Ratio (LAR), and Cash Ratio(CR) as Risk Profile aspect, self-assessment bank rating is an aspect of Good Corporate Governance, Gross ProfitMargin (GPM), Gross Yield on Total Assets (GOTA), Net Interest Margin (NIM), Net ProfitMargin (NPM), Profit Margin (PM),Return on Equity (ROE), Return on Assets (ROA), Return onTotal Assets (ROTA), and Beban Operasional per Pendapatan Operasioanal (BOPO) as Earnings aspect, and then Capital Adequacy Ratio (CAR), Deposit Risk Ratio (DRR), Primary Ratio (PR), and Risk Assets Ratio (RAR) as Capital aspect.The population in this research are all banking companies listed on the Indonesian StockExchange in 2010-2013. The sampling method used in this research was purposive sampling method with the specified criteria, listed for 4 years and have no delisted during the period, whichbring out 124 sample. Data collection method used in this research is documentation study usingannual reports of each banking between 2010-2013. Factors analysis was used as a method of data analysis in this researchThe result of analysis showed that from 19 ratio, there are 18 significant ratio as formingthe ratio of bank performance, and 13 of them are the permanent factors that forming the banks performance. That thirteen ratio are PM, ROE, ROTA, ROA, NPM, BOPO, PR, RAR, CAR, DRR, NPL, CR and GCG. There is only 1 ratio which is not significant forming the Indonesian banking performance, and it’s LAR.         
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Prastiti, Anindyah; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about the role of board of commissioners (BOC) and audit committees on earnings management. The examined variables in this research are consisting of independent, dependent and control variables. The independent variables tested in this research consisted of the characteristics of BOC (size, independency, financial expertise, and meetings) and the characteristics of audit committees (size, independency, financial expertise, and meetings). While, the dependent variable is earnings management which is measured by discretionary accrual estimated by using Jones modified model. Last, the control variables are firm’s size measured by using the natural logarithm of total assets and leverage measured by the ratio of total debt to total assets.This research uses data of 244 manufacturing companies listed in IDX from 2009 until 2011. The sampling method used in this research is purposive sampling method. Data of BOC and audit committees were collected from annual report. The data then analized using multiple regression analysis.The results of this research showed that the size of BOC, independency  of BOC, and independency of audit commitees have significant negative effect on earnings management. The other characteristics of BOC and audit commitees have no significant effect on earnings management. However, firm’s size and leverage as control variables have positive effect on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Utami, Putri Setyo; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect earnings management which is measured by discretionary accruals. These factors include dividend payment, leverage, audit independence, and free cash flow. The control variables that used in this research are profitability and size of firm. The population of this study are manufacturing companies listed on the Indonesia StockExchange (BEI) in 2013-2015. Total sample of this research for three years are 111 companies that selected through purposive sampling method. Research data were analyzed using multiple regression analysis. The results showed that two independent variables namely leverage and free cash flow have a significant negative effect on earnings management. While dividend payment and audit independence have no significant effect on earnings management. Then for both control variables have a significant effect. Profitability has a positive effect while the size of firm has a negative effect on earnings management.
ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PEMBENTUKAN KOMITE MANAJEMEN RISIKO (Studi Empiris pada Perusahaan Finansial Non Perbankan yang Terdaftar di BEI Tahun 2009-2011) Fatah Sambera, Gea; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the impact of board of commissioner characteristics and firm characteristics to the establishment of Risk Management Committee (RMC) in financial non bank firms. Establishment of Risk Management Committee in question is the existence of RMC in the company, whether affiliated with audit committee or separated from the audit committee and independent. Board of commissioner characteristics used in this research are proportion of independent commissioner, board  size, and frequency of meetings. While the firm characteristics used in this research are financial reporting risk, leverage and business complexity, and firm size as control variable.            Sample of this research were financial non bank firms listed in Indonesia Stock Exchange for the observation period from 2009 until 2011. Collecting data in this research used a purposive sampling method and resulted 57 samples. This research used logistic regression to analyze data.            Result of this research showed that financial reporting risk affected positively and significant to the establishment both of affiliated RMC and Separated RMC and business complexity affected positively and significant to the establishment of affiliated RMC. While firm size as control variable had positive and significant impact to the establishment of affiliated RMC and Separated RMC.
ANALISIS PENGARUH MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI TERHADAP KINERJA INDIVIDU DENGAN MENGGUNAKAN UTAUT MODEL (Studi pada PT. Pertamina (persero) UPms IV) Sekarini, Yunita Ayu; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Technological developments from the impact of globalization is so rapid now accompanied with the development of technology-based information systems. Along with the development of information technology, every organization now considers that the information system is essential to the survival of the company..The purpose of this study is to obtain empirical evidence of the influence performance expectation, effort expectancy, social influence to intention of Information System partially. The study population was all employees of PT. Pertamina (Persero) UPMS IV, while the sample 149 respondents drawn by purposive sampling technique. Type of data used primary data collection using questionnaire method.In this research, there were six hypotheses that have been processed using the Partial Least Square (PLS). Consists of three accepted hypothesis that a positive relationship between social influences on interest in the use of Information System, the conditions that facilitate the use of Information System and usage Information System on individual performance. Three hypotheses were rejected while the absence of a positive relationship between effort expectancy with intention of Information System, expectations of the business with the intention of Information System and intention of Information System on the use of Information System
ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA (CAMELS) PADA PERBANKAN INDONESIA Defrio, Mayco; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThe aims of this study is to determine the major factors that form the performance of the banks in Indonesia based on the CAMELS ratios. The population in this study are all banking companies listed on the Stock Exchange in 2007-2011. The sampling method used in this study was purposive sampling method with the criteria is listed for 5 years and have no delisted during the period.The total number of samples in this study were 145 research samples. However, there were 10 samples were classified as outliers and should be abolished and the number of samples become 135 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 aspect. Techniques of analysis in this study is using factor analysis.The analysis showed that from 26 ratio, there are 25 significant ratio as forming the ratio of bank performance, and 18 of them are the permanent factors that forming the banks performance. That eighteen ratio is PR, CAR, RAR, DRR, APB, RORA, LEV, ROE, NIM, ROA, ROA, NPM, PM, GPM, ALR, CASH, QUICK, and IER
Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor Meiranto, Wahyu; Puspitasari, Elen; Sari, Irna Maya
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p115-129

Abstract

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 sample’s 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
PENGARUH DIMENSI BUDAYA NASIONAL TERHADAP RISIKO FRAUD (Studi Empiris pada 94 Negara) Alfarin, Monika; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The increase of fraud cases constantly becomes a crucial problem for enterprises in the world. Anti-fraud program on companies needs holistic fraud risk input to be effective and efficient. Culture as an aspect of life is affecting every society. Then, the purpose of this research is to analyze the effect of culture on fraud risk. National culture dimension from Hofstede’s theory is used in this research. Dimensions that tested are power distance, individualism, masculinity, uncertainty avoidance, long-term orientation, and indulgence. The fraud risk is proxied by Corruption Perceptions Index 2020 (CPI 2020). Data population is 94 countries that had culture dimension and CPI 2020 measured. Data that had earned then tested with multiple linear regression method. The result of this research shows that power distance and masculinity give positive effect on fraud risk. On the other hand, long-term orientation, individualism, and indulgence dimension give negative effect to fraud risk.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT KONSUMEN UNTUK MENGGUNAKAN E-COMMERCE PADA APLIKASI TOKOPEDIA DENGAN MENGGUNAKAN UTAUT 2 Maheswari, Galuh Dahayu; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

E-commerce is an example of a form of finance technology that requires a smartphone and internet network. However, the security factor is one of the barriers to the use of e-commerce. The purpose of this study is to examine the factors that influence the interest in acceptance and use of e-commerce on the Tokopedia application in Semarang City.The research was conducted using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model consisting of performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, behavioral intention and use behavior with the addition of perceived security and perceived trust variables. This research was tested using PLS-SEM analysis with the SmartPLS 3 application on 100 samples who were Tokopedia application users in Semarang City.            The results showed that effort expectancy, hedonic motivation, and perceived trust were proven to have a positive and significant effect on behavioral intention to use Tokopedia. Meanwhile, performance expectancy, facilitating conditions, and perceived security have no effect on behavioral intention. The test results also show that behavioral intentions are proven to have a positive and significant effect on the use behavior of Tokopedia. Furthermore, behavioral intention is known to be the most significant determining factor.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU PENGGUNA E-WALLET PADA GENERASI Z DI KOTA SEMARANG MENGGUNAKAN KERANGKA UTAUT 2 Audita, Laras; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of analyzing factors that influence the behavioral intentions of e-wallet users in Semarang City. This research uses the Unified Theory of Acceptance and Use of Technology (UTAUT) 2 framework introduced by Venkatesh et al. (2012). There are eight factors that form the UTAUT 2 framework, namely performance expectations, business expectations, social influence, facilitating conditions, habits, price values, hedonic motivation, and behavioral intentions of technology users, in this case e-wallet. This research population includes all active e-wallet users in Indonesia with a research sample of 310 people in Semarang City who are included in Generation Z. Data collection was carried out through an online survey using social media. A total of 31 question items were analyzed using the PLS-SEM method with the help of SmartPLS 3 software. The research results show that the four hypotheses in this study are accepted. Social influence, habits, price value, and hedonic motivation have a significant positive effect on the behavioral intentions of e-wallet users. However, performance expectations, effort expectations, and facilitating conditions have no effect on e-wallet users' behavioral intentions. Furthermore, it is known that hedonic motivation is the factor that has the strongest influence compared to other UTAUT 2 factors in increasing behavioral intentions to adopt e-wallets.
Co-Authors Alfarin, Monika Anindyah Prastiti Audita, Laras Desiliani, Nabella Dinar Prasetya Nugraha, Dinar Elen Puspitasari Gea Fatah Sambera Hanif Eka Setiaji, Hanif I Made Pratista Yuda Ida Nurhayati Irna Maya Sari, Irna Maya Izdiar, Sauzan Zahra Maheswari, Galuh Dahayu Mayco Defrio Rosia Sari, Alamanda Sari, Elen Puspita Utami, Putri Setyo Yeye Susilowati Yunita Ayu Sekarini