Wahyu Meiranto
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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STUDI MODEL EUCS (END USER COMPUTING SATISFACTION) DAN TAM (TECHNOLOGY ACCEPTANCE MODEL ) TERHADAP PENERIMAAN PENGGUNAAN DAN KEPUASAN PEMAKAI SISTEM INFORMASI BERBASIS KOMPUTER Meiranto, Wahyu; Agustyan, Pratama
Dinamika Akuntansi Keuangan dan Perbankan Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Dinamika Akuntansi Keuangan dan Perbankan

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Abstract

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.
PERAN MODERASI INTENSITAS KOMPETISI PASAR PADA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA UNIT BISNIS DAN KEPUASAN KERJA Imaniar, Maya; Meiranto, Wahyu
JURNAL AKUNTANSI DAN AUDITING Volume 5, Nomor 2, Tahun 2009
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

Management should need to know how important using information of Management AccountingSystem (MAS) which can be used in an increasingly competitive business competition. This researchexamines the moderating effect of the usefulness of MAS information on the relationship betweenthe intensity of market competition and business unit performance and job satisfaction. Thisstudy has two objectives. The first is to analyze the influence of the intensity of competition in themarket with business unit performance and job satisfaction. Secondly, analyzed the relationshipbetween the use of MAS information with business unit performance and job satisfaction onthe level of intensity of market competition is high. Data was collected through questionnairesurveys through electronic-mail (e-mail) and mail. Data were analyzed using a model ModeratedRegression Analysis (MRA). The results of this study indicate that there is an influence of theintensity of competition in the market with business unit performance and job satisfaction. At thecompany’s services, the use of MAS information does not mediate between the intensity of marketcompetition on the performance of the business unit. The use of MAS information mediates therelationship between the intensity of market competition on job satisfaction but the use of MASinformation has a negative effect on job satisfaction.
PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH KREDIT YANG DISALURKAN (Studi empiris pada bank yang terdaftar di Bursa Efek Indonesia) Yuda, I Made Pratista; Meiranto, Wahyu
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

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.
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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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
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT MELALUI MANIPULASI AKTIVITAS RIIL Dian Pratiwi, Yudhitya; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of the application of corporate governance on earnings management is detected through the manipulation of real activities through the provision. Variables tested in this study, namely board size, number of board meetings, independent board composition, audit committee size, the number of audit committee meetings, the competence of the audit committee, audit quality, firm size, and earnings management through real activities.The research was conducted by analyzing the influence menngenai application of corporate governance and earnings management through real activities manipulation during the years 2009-2011 at the companies listed on the Stock Exchange and analyzed by multiple regression analysis. Then the proxy-proxy corporate governance partially analyzed the effects on earnings management through real activities manipulation.The results indicate that board size and competence of the audit committee significant influence. While the number of board meetings, competence independent board, audit committee size, the number of audit committee meetings, and audit quality does not significantly affect earnings management through real activities manipulation. 
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.
PERAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL YANG MEMEDIASI PENGARUH TEKNOLOGI INFORMASI DAN SALING KETERGANTUNGAN TERHADAP KINERJA MANAJERIAL (Studi Pada PD BPR BKK se-Jawa Tengah) Meiranto, Wahyu; Widiastuti, Kiki; Puspitasari, Elen
Dinamika Akuntansi Keuangan dan Perbankan Vol 2, No 1 (2013): VOL. 2 NO. 1 MEI 2013
Publisher : Dinamika Akuntansi Keuangan dan Perbankan

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Abstract

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBENTUKAN RISK MANAGEMENT COMMITTEE Studi Empiris Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011 Safitri, Ana Khusnun; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the factors which influential the establishment of Risk Management Committee (RMC). There are two types of RMC, the one that combined with the audit committee and seperated from the audit committee. The factors that used in this research are board of director characteristic and firm characteristic that consist of proportion of independent commissioner, board size, board meeting, commissioner with accounting/finance expertise, and leverage, also firm size as control variabel.Sample of this research were 204 samples from non financial companies  listed in Indonesia Stock Exchange for the observation period of 2008 until 2011. Collecting data in this research used a purposive sampling method. This research used logistic regression to analyze data.The results of this research indicated that firm size affected positively and significant with the establishment of RMC that combined with audit committee and separated RMC. The other variables   (proportion independent commisioner, board size, board meeting, commisioner with accounting/financial expertise, leverage) have no significant association with the establishment of RMC that combined with audit committee and separated RMC.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Martsila, Ika Surya; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of Corporate Governance on firm’s financial performance in non financial firms.Corporate Governance used in this study is independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 117 samples. This study used multiple regressions for analyzing data.The result revealed thatboard size has significant positive effect on ROA and significant negative effect on PER. Ownership concentration has significant positive effect on ROA and ROE also significant negative effect on PER. Leverage and significant negative effect on ROA, PER and TobinsQ. The research also found a positive and significant effect between firm size and corporate financial performance proxied by ROA, ROE, PER and TobinsQ.
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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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.