Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual
Haryanto Haryanto
Universitas Diponegoro
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
MANAJEMEN LABA: PERAN KEAKTIFAN KOMITE AUDIT DAN AUDITOR EKSTERNAL BIG FOUR (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013-2015) Suci Rahmadani; Haryanto Haryanto
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARY 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.888 KB) | DOI: 10.17977/um004v5i12018p046

Abstract

This study aims to determine: (1) the effect of activeness of the audit committee on earnings management, (2) the effect of external audit by Big Four on earnings management, (3) the effect of combination between activeness of the audit committee and external audit on earnings management. Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflict of interest and any opportunistic behavior from the manager. This study uses secondary data from annual reports and financial statements on manufacture companies listed on Indonesian Stock Exchange period 2013-2015 by using purposive sampling method. There are 67 companies samples or 201 observations that meet the criteria of the study sample. Analysis method in this research is Ordinary Least Square regression analysis. The results of this study indicate that the activeness of the audit committee indicate not significantly reduce earnings management. External audit by Big Four can decrease earnings management significantly. However, the combination activeness of the audit committee and external audit by Big Four indicate potential increase in earnings management significantly.
Characteristics and disclosure of local government financial statements Haryanto Haryanto; Ofifah Dwi Novika; Warsito Kawedar; Shiddiq Nur Rahardjo
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p010

Abstract

AbstractThis study aims to examine the effect of local government characteristics on district/city Regional Government Financial Statements (LKPD) disclosures. Examination of the Characteristics of the Local Government will provide a better understanding of the disclosure of district/city Regional Government Financial Statements (LKPD). This study's independent variable consists of own-source revenue, level of dependence, total asset, capital expenditures, total population, and employee spending findings. The dependent variable is LGFR disclosure. The samples in this study are local governments with a 5-year observation period from 2016-2020. The examples were selected using the purposive sampling technique and acquired 175 pieces, which the district/city government compiled in Central Java Province and through the BPK examination process. The analytical method in this study is multiple regression analysis. The research results show that the level of dependence, total assets, capital expenditures, total population, and employee spending significantly affect the LGFR disclosure. At the same time, own-source revenue has no significant effect on the LGFR disclosure. The findings on the PAD variable align with the fact that PAD information is optional to be the focus of reporting in LKPD.AbstrakPenelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah terhadap pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Pengujian atas karakteristik Pemerintah Daerah akan memberikan pemahaman yang lebih baik atas pengungkapan Laporan Keuangan Pemerintah Daerah. Variabel independen dalam penelitian ini terdiri dari sumber kekayaan asli daerah (PAD), ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai. Untuk variabel dependen yaitu pengungkapan LKPD. Penelitian ini menggunakan sampel pemerintah daerah kabupaten/kota dengan periode pengamatan tahun 2016-2020. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh data sebanyak 175 sampel yang disusun pemerintah daerah kabupaten/kota di Provinsi Jawa Tengah serta sudah melalui proses pemeriksaan BPK. Metode analisis pada penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa total aset berpengaruh secara signifikan dan positif terhadap pengungkapan LKPD. Ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai berpengaruh terhadap pengungkapan LKPD. Sedangkan, sumber kekayaan asli daerah (PAD) tidak berpengaruh signifikan terhadap pengungkapan LKPD. Hasil temuan atas variabel PAD ini sejalan dengan bahwa informasi PAD tidak menjadi fokus pelaporan dalam LKPD.
Determinan Niat Penggunaan Aplikasi Akuntansi pada UMKM Makanan dan Minuman: Pendekatan Technology Acceptance Model (TAM) Ilham Fajar Eko Saputro; Haryanto Haryanto
Jurnal Akuntansi Indonesia Vol 12, No 1 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.1.24-42

Abstract

ABSTRACTThe purpose of the study was to identify the factors that influence the intention of SMEs in using accounting applications using the Technology Acceptance Model (TAM). The population of this research is SMEs in Central Java. The sampling method of this research is purposive sampling with a total sample of 100 respondents. The study used a quantitative approach by testing primary data collected through questionnaires. The data analysis technique uses a partial least square (SEM-PLS) structural equation model with the help of WarpPLS 7.0 software. The results of this study indicate that Perceived Ease of Use has a significant positive effect on Perceived Usefulness, Perceived Usefulness has a significant positive effect on Attitude Toward using, Perceived Ease of Use has a significant positive effect on Attitude Toward using, Attitude Toward using has no effect on Behavior Intention, Perceived of Usefulness has a positive and significant effect on Behavior Intention. The implications of this research can be taken into consideration for MSME actors to use accounting applications in improving their business performance.Key Words: Technology Acceptance Model (TAM), Accounting application, MSME ABSTRAKTujuan yang diteliti ini untuk melakukan identifikasi beberapa faktor yang memberikan pengaruh terhadap niat UMKM untuk memakai aplikasi dengan mempergunakan Technology Acceptance Model (TAM). Populasi yang diteliti ini yakni para UMKM di Jawa Tengah. Metode dalam mengambil sampel ini yakni purposive sampling, yang jumlah sampelnya sebanyak 100 responden. Dimana yang diteliti ini memakai pendekatan secara kuantitatif, dengan pengujian data secara primer dalam pengumpulannya melalui kuesioner. Teknik dalam menganalisis data memakai structural equation model partial least square (SEM-PLS) melalui bantuan Software WarpPLS 7.0. Hasil yang diteliti memberikan petunjuk jika Perceived Ease of Use memberikan pengaruh secara positif serta signifikan pada Perceived of Usefulnes, Perceived of Usefulness memberikan pengaruh juga secara positif serta signifikan pada Attitude Toward using, Perceived Ease of Use , kemudian memberikan pengaruh secara positif serta signifikan pada Attitude Toward using, Attitude Toward using tidak memberikan pengaruh pada Behavior Intention, Perceived of Usefulness memberikan pengaruh secara signifikan serta positif pada Behavior Intention. Implikasi dari yang diteliti ini bisa memberikan pertimbangan terhadap pelaku-pelaku UMKM untuk menggunakan aplikasi akuntansi dalam meningkatkan kinerja usahanya.Kata Kunci: Technology Acceptance Model (TAM), Aplikasi Akuntansi, UMKM
The Public Procurement and Government Spending as Implementation of New Public Management Haryanto Haryanto
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7473

Abstract

AbstractThis study examines the effect of competition in the public procurement of goods and services on government spending. Using the competitive bidding model, this study examines the impact of competition on the number of participants, the bidder's net assets (financial ability), distance, and project size on government spending. The research sample used purposive sampling. Hypothesis testing using multiple linear regression analysis. The results of this study prove that the variables of the number of bidders, net assets, and project size affects government spending. However, the distance variable does not affect government spending. This study also proves that these variables simultaneously affect government spending.Keywords: Competitive bidding; Government spending; Public procurement. AbstrakPenelitian ini bertujuan untuk menguji pengaruh persaingan dalam pengadaan barang dan jasa publik terhadap belanja pemerintah. Dengan menggunakan model penawaran kompetitif, penelitian ini mengkaji dampak persaingan terhadap jumlah peserta, aset bersih penawar (kemampuan finansial), jarak, dan ukuran proyek terhadap belanja pemerintah. Sampel penelitian menggunakan purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa variabel jumlah penawar, aset bersih, dan ukuran proyek berpengaruh terhadap belanja pemerintah. Namun, variabel jarak tidak mempengaruhi pengeluaran pemerintah. Penelitian ini juga membuktikan bahwa variabel-variabel tersebut secara simultan mempengaruhi pengeluaran pemerintah.Kata Kunci: Belanja pemerintah; Penawaran kompetitif; Pengadaan publik.
Co-Authors Ilham Fajar Eko Saputro Ofifah Dwi Novika Shiddiq Nur Rahardjo Suci Rahmadani Warsito Kawedar