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Haryanto Haryanto
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro Semarang
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH PROFITABILITAS, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP PERILAKU INCOME SMOOTHING Akmal Firdaus; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and examine empirically the factors that affect income smoothing behavior among infrastructure and property companies listed on the Indonesia Stock Exchange. Factors tested in this study are profitability, auditor reputation, and firm size. Sampling method in this research used purposive sampling conducted on infrastructure and property companies listed on the Indonesia Stock Exchange in the period 2009-2013. The hypotheses were tested using a multiple regressions to examine the influence of profitability, auditor reputation, and firm size toward income smoothing behavior. The result of this study shows that profitability, auditor reputation, and firm size have significant influence to income smoothing behavior simultaneously. The  result  of  this  study  also  shows  that  profitability  and  auditor  reputation  have  partially significant influence to income smoothing behavior, but firm size has not partially significant influence to income smoothing behavior.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA DIREKTORAT JENDERAL PERBENDAHARAAN Latif Farid Muharrom; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigated the effect of budgeting participation or managerial performance in organization of public sector. This research also testing if organization commitment and innovation perception variables facilitate relationship between budgeting participation and managerial performance. Data collecting was done by researcher through survey to organization of public sector, Directorate General of Treasury, Ministry of Finance. Questionnaires were given to 207 echelons IV in Directorate General of Treasury, 113 (54,59%) among them were filled completely and used for this research. This research used Path Analysis with IBM SPSS v20 to process data. The result of this research shows that there are direct influence of budgeting participation to managerial performance. Budgeting participation also significantly influent to organization performance and innovation perception. However, budgeting participation does not has significantly indirect influence to managerial performance through intervening of organization commitment and innovation perception.
ANALISIS PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM AKUNTANSI PEMERINTAHAN DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN STUDI PADA SELURUH SKPD PENGELOLA KEUANGAN PEMERINTAH KABUPATEN/KOTA SE-JAWA TENGAH Amiroh Zumar Hanifah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of implementing good governance, government accounting systems and internal control on the quality of financial reports. In this study the dependent variable consisting of Good Governance, Government Accounting Systems and Internal Control. The independent variable in this study is the Quality of Financial Statements.This research was conducted with primary data, namely distributing questionnaires to predetermined populations and samples, namely all SKPD Financial Managers in  BPPKAD / BPKAD / BPKD / DPPKAD / BKD throughout Central Java. Data analysis techniques used PLS (Partial Least Squares) softwareThe results showed that the implementation of good governance had no significant effect on the quality of financial reports, while the application of the government accounting system and internal control had a significant effect on the quality of financial reports.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Muhamad Ilkham; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors which affect the willingness to pay taxes. Variables used in this research is the willingness to pay taxes as a dependent variable, pay taxes awareness, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system as independent variables.This study uses a quantitative method where the data obtained from the questionnaire with purposive random sampling method. Analysis of the data in this study using multiple linear regression with SPSS for Windows.The results of this study are as follows: (1) awareness of paying taxes positive and significant effect on the willingness to pay taxes, (2) knowledge and understanding of regulations, taxation positive and significant effect on the willingness to pay taxes, (3) the perception of the effectiveness of the tax system positive and significant effect on the willingness to pay taxes.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAKUPAN OPERASIONAL PERUSAHAAN, DAN SERTIFIKASI ISO 14001 TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) Adetya Agung Kusumo Bawono; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test empirically the effect of firm size, leverage, profitability, operational scope of the company, the certification of ISO 14001 on the disclosure of corporate social responsibility in manufacturing companies in Indonesia. Samples were taken by using purposive sampling then selected with predetermined criteria and obtained a sample of 192 companies. This study uses secondary data, annual report manufactur companies listed in Indonesia Stock Exchange 2012-2013. Data analysis techniques used in this research is multiple linear regression analysis technique. The results showed that the variable size of the company and ISO 14001 certification has a positive significant effect on the disclosure of corporate social responsibility. While variable leverage, profitability, and operational coverage th```e company has no significant effect on the disclosure of corporate social responsibility.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2017 Hasna Lathifa; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of local own-source revenue and capital expenditure on the financial performance of local government on regencies/cities in Central Java Province 2013-2017. This research is important to do because it can provide information about the effect of local own-source revenue and capital expenditure on the financial performance of local government on regencies/cities in Central Java Province.This study was conducted by documentation method by collecting data obtained through BPK representative of Central Java Province. The data used is secondary data, which consists of the budget realization report in Central Java Province. This research use Multiple Linear Regression Method in SPSS software.The results showed that: (1) local own-source revenue has positive effect on the financial performance of local government and (2) capital expenditure has has positive effect on the financial performance of local government.
AUDIT PEMERINTAH DAN PENGENDALIAN KORUPSI: BUKTI DARI DATA PANEL PROVINSI DI INDONESIA Shohib Abror; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is examining the role of government auditing in Indonesia’s corruption control initiatives. The dependent variable is corruption and the independent variables are irregularities and rectivication effort. This study uses population data all provinces in Indonesia. The data used are secondary data, the prosecutor annual reports in 2012 and 2011, IHPS BPK RI (I 2013, II 2012, II 2011) and the Statistical Yearbook of Indonesia 2013. Statistical tools used in this study is multiple linear regression. Statistical hypothesis testing on irregularities per capita concluded that the findings proved significant and negative effect on corruption. Also, rectivication effort per capita proved significant and positive effect on corruption.
PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA LANGSUNG DI PROVINSI JAWA TENGAH TAHUN 2013-2017 Fadhila Yuniar Rachmawati; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The results of this study indicate that the General Allocation Fund (DAU) and Regional Original Revenue (PAD) have a positive and significant effect, while the Special Allocation Fund (DAK) has a non-significant result of Direct Expenditure. The aim of this study is to find out which income can be extracted in order to increase public welfare and regions with direct expenditure.
EVALUASI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN TAHUN 2014 DAN 2015 PADA PEMERINTAH DAERAH DI INDONESIA Berbudi Sandhi Leksono; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Implementation of “Standar Akuntansi Pemerintahan” (SAP) accrual in the local government of Indonesia which some local government had applied for 2 years could cause some problems. This kind of thing already happened in other country who already implemented many years before. They experienced some serious problem, some of them are left alone for years without serious efforts to solve the problem. Evaluation will be execellent first step in order to know if there is a problem happening. so that government can solve the problem do in order to achieved the goal of the implementation of the new system. This study was conducted by comparing what content that supposed to be dislosed according to SAP accrual and what content that actually disclosed in the financial statementa. It also conducted a more in-depth exploration of each content that had not been appropriately disclosed.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Aliferiana Irsyadhea Putri; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to elucidate the effect of General Allocation Funds (DAU) and Regional Own-source Revenue (PAD) on regional expenditures (BD) and to give empirical evidence whether flypaper effects occurs in sub-districts / cities in Central Java Province from 2013 to 2017. The population and sample consisted of 29 regencies and 6 municipalities in Central Java Province with a total of 175 observation data. The data used is secondary data in the form of audited reports Actual Budget and Expenditure. This research was tested using multiple linear analysis techniques that were processed using the SPSS application (Statistical Product and Service Solution). The results showed that the PAD and DAU simultaneously and partially have a significant effecting on regional expenditures. In addition, the results of data processing also showed higher DAU Standardized Coefficients than PAD, which proved that there was a flypaper effect.
Co-Authors Adetya Agung Kusumo Bawono Afifah Fauziah Amalia N Akmal Firdaus Aliferiana Irsyadhea Putri Amalia Rahmah Pertiwi Amiroh Zumar Hanifah Annisa Maulia Priyo Berbudi Sandhi Leksono Elma Octavia Pradita Era Fatwa Amaliah Fadhil Dhaneswara Fadhila Yuniar Rachmawati Hasna Lathifa Indah Nur Anisa Indra Sulistyaningsih Janu Hasnowo Kharisma Yosi Noviana Latif Farid Muharrom Mauristela Mauristela Muhamad Ilkham Muhammad Akram Naufal Nolanda Dwi Karnia Noor Aini Arifah Prima Trihutama Rachmad Catur Hariady Rico Aglesio Ricardo Rizqi Dwi Setianingrum Rommy Susherdianto Rosa Maisyaroh Shohib Abror Siti Triya Setia Ningsih Sofyan Rahma Hanafi Taufan Ardiyanto Yulinia Erwanti