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

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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT KARIR MAHASISWA AKUNTANSI (Studi Empiris Mahasiswa Akuntansi di Universitas di Kota Semarang) Prima Trihutama; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim to identify analyze  faktors that influence of interest accounting students career selection research referse to widiatami ( 2013 ). Faktors influencing the selection of career are measured by variable financial rewards, profesional training, social values, profesional recognation,work environment, level of student, and gender as kontrol variabel.The research data is found by stratified sampling technics for undergraduate accounting students in UNDIP, UNNES, UNISSULA, UNIKA USM, UDINUS, dan UNISBANK There are 97 total samples of students from total 3295 students by using Slovin formula.  Data analysis in this research uses Multinomial regresi Logistic method with SPSS 19.00 for Windows.The result of the research shows that faktors : financial rewards, professional recognation, work environment, and level of student influence the choice of carrier of accounting students.  While social values and profesional training does not influence the choice of carrier of accounting students.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK (Studi WPOP Yang Memiliki Usaha Di Kota Kudus) Rommy Susherdianto; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze factors that influence tax compliance personal taxpayers who have business in Kudus town. The variables which are used in this research is taxpayer’s compliance as dependent variable, taxpayer’s awareness, knowledge and understanding of tax regulations, perception of the tax system’s effectiveness, quality of service tax authorities, and tax penalties as the independent variables. This study uses quantitative research methods, where the data obtained from questionnaires with  Convenience Sampling method. Data analysis in this research uses multiple linear regression analysis with SPSS 16.00 for Windows.The results of this research are as follows: (1) taxpayer’s awareness on taxpayer’s compliance is positive and significant, (2) knowledge and understanding of tax regulations on taxpayer’s compliance is positive and significant, (3) perception of the tax system’s effectiveness did not significantly gives positive influence to taxpayer’s compliance, (4) quality of service tax authorities  on taxpayer’s compliance is positive and significant, (5) tax penalties on taxpayer’s compliance is positive and significant.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada SKPD se-Eks Karesidenan Kedu) Elma Octavia Pradita; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between budgetary participation and budgetary slack in a public sector organization. It also attempts to examine whether information asymmetry mediates the relationship between budgetary participation and budgetary slack.This study uses primary data obtained from questionnaires distributed to budget planner in a public sector organization. This study used a sample of 75 respondents using purposive sampling. A path analysis was utilize to examine the direct and indirect effects of budgetary participation on budgetary slack. .The analysis results indicate that 1) Budgetary participation has no relationship with budgetary slack. 2) Budgetary participation and information asymmetry have a positive relationship. 3) Information asymmetry and budgetary slack have a positive  relationship. 4) Budgetary participation did not indirectly affect budgetary slack through information asymmetry as an intervening variable.
PENGARUH KOMPETENSI, INDEPENDENSI, MOTIVASI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (Studi Empiris Pada Aparat Inspektorat Provinsi Jawa Tengah) Nolanda Dwi Karnia; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze the influence of competence, independence, motivation, and accountability to audit quality.The population in this study is Inspectorate officers of Central Java. Data retrieved through questionnaires. Total of questionnaires distributed as many as 60, but only 48 questionnaires can be processed. This study uses analysis of multiple linear regression.Results from this study indicate that the competence, independence, and accountability, and significant positive effect on audit quality. While the motivation variable has no significant effect on audit quality.
ANALISIS HUBUNGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Rico Aglesio Ricardo; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between the disclosure of corporate social responsibility (CSRD) and institutional ownership. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling, and the number of samples in this study were 61 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that CSRD, dimensions employee relations and dimension product has a positive and significant relationship with institutional ownership. While dimension of community and institutional ownership has not had a significant relationship, and the environmental dimension has a negative and significant relationship with institutional ownership.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2017 Era Fatwa Amaliah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed analyze the factors that influence the disclosure level of Local Government Financial Report (LGFR) in Central Java. Disclosure of LGFR are guided by the Government Regulation Number 71 of 2010 on Government Accounting Standards (GAS). The samples in this study are 35 local government in Central Java with a 3-year observation period (2015-2017). The samples was selected using purposive sampling technique and acquired 105 samples. The analytical method in this study is multiple regression analysis using IBM SPSS version 23 software.            The result of this study indicate that local dependency level, capital expenditures, and audit findings have a positive effect on the LGFR disclosure level. While, the own-source revenue and total population do not affect the LGFR disclosure level.
DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH DAERAH KABUPATEN SE-JAWA TENGAH Muhammad Akram Naufal; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  aim  of  this  study  was  to  obtain  empirical  evidence  about  the  influence  of  Professional Expertise, Work Quality Auditor, Auditor Independence Organization, Ascension Career Auditor, and Top Management Support of the effectiveness of internal auditors. It also obtain empirical evidence of how much influence the professional ability, Work Quality Auditor, Auditor Independence Organization, career and promotion, as well as the support of the top management of the Effectiveness of Internal Auditors simultaneously. This study uses the inspectorate auditor regencies in Central Java with samples taken sebanayak 33 respondents. The data obtained were then  analyzed  using  descriptive  statistical  analysis  of  technical,  test  data  quality,  classic assumption test, and multiple linear analysis.
PENGARUH PROFESIONALISME AUDITOR DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS STUDI KASUS PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI JAWA TENGAH Rachmad Catur Hariady; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the professionalism of auditors and audit quality on the level of materiality considerations in the Audit Board of Indonesia Representatives of Central Java province. The independent variables used in this study, the professionalism of auditors and audit quality, resize obtained by questionnaire.This study uses primary data is a questionnaire that has 53 questions that represent the three variables. The sample in this study is the auditor who works in BPK RI Representative of Central Java province. Data analysis techniques in this study using descriptive statistics and ordinal logistic regression to determine the influence of professionalism of auditors and audit quality on the level of materiality.The results showed that the professionalism of auditors and audit quality findings significant positive effect on the determination of the level of materilitas an inspection by the auditor of BPK RI Representative of Central Java province.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DEWAN KOMISARIS, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN Yulinia Erwanti; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The practice of disclosure of social responsibility information plays an important role for the company because the company lives in a community environment and its potential activities have social and environmental impacts. The purpose of this study is to provide an overview of the practice of disclosure of social responsibility information conducted by manufacturing companies in Indonesia and to find out whether factors within the firm influence disclosure of information Corporate social responsibility of manufacturing.The population in this study is a manufacturing company listing on the Indonesia Stock Exchange (BEI) in 2013-2015. The manufacturing sector was chosen because this sector has the largest number of listings firms compared to other business sectors. In addition,  this  sector  is  a  sector  that  has  the  widest  range  of  stakeholders  covering investors, creditors, governments, and the social environment so as to need to disclose social information. The total sample in this study amounted to 36 companies, with two years of observation period. The total observations made in this study were 44. This study used multiple regression analysis method to test the hypothesis.The  results  of  this  study  indicate  that  the  variable  size  of  the  company significantly influence CSRD on Manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Profitability variables have no significant effect to CSRD on Manufacturing companies listed on Indonesia Stock Exchange in 2013-2015. The size of the board of commissioners (DKOM) has a positive and significant effect on CSRD on Manufacturing listed on the Indonesia Stock Exchange in 2013-2015. Audit committee size variables (UKAD) have no significant effect to CSRD on companies in Indonesia Stock Exchange. Audit quality variables (KUAD) have a negative effect on CSRD on Manufacturing companies listed in Indonesia Stock Exchange in 2013-2015.
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