Article Per Year (5 Year)
p-Index From 2021 - 2026
1.347
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Aktual
Haryanto Haryanto
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro Semarang
Economics, Econometrics & Finance Social Sciences

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
PENGARUH LABA, ARUS KAS OPERASI DAN ARUS KAS BEBAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN (TAHUN 2008-2017) Fadhil Dhaneswara; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.491 KB)

Abstract

This research was conducted to analyze the effect of Earnings, Operating Cash Flow and Free Cash Flows on Dividend Policy on Non-Financial Companies. This research refers to research conducted by Kighir, Omar and Mohamed (2015).The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2008-2017. Total observations amounted to 410 determined by purposive sampling method. This study uses the OLS method to test hypotheses. The results of the study show that the earnings and operating cash flow variables have a significant positive effect on dividend policy. However, the free cash flow variable has no significant effect on dividend policy.
EFEKTIVITAS TEMUAN FRAUD AUDIT, TINDAK LANJUT HASIL PEMERIKSAAN DAN OPINI AUDIT OLEH BPK DALAM MEMPENGARUHI TINGKAT KORUPSI PADA PROVINSI DI PULAU JAWA PERIODE TAHUN 2015 - 2019 Mauristela Mauristela; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of findings and follow-up on the results of BPK's examination on the level of corruption and the number of audit findings in the Financial Statements of Provincial Governments in Java. This study uses panel data with a sample of 6 provinces on the island of Java which indicate that there is corruption handled by the Corruption Eradication Commission (KPK) during the period 2015-2019. The results showed that the number of audit findings and audit opinion did not affect the level of corruption, but the follow-up on the results of the examination had a negative effect which could be stated if the Provincial Government followed up on the results of the examination by the BPK, indicating that there is seriousness from the Provincial Government to reduce the number of corruption crimes in Indonesia. the province. Efforts to make improvements in accordance with the auditor's recommendations need to be continuously improved by the Provincial Government because it can significantly reduce the level of corruption.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2012-2017 Afifah Fauziah Amalia N; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.143 KB)

Abstract

The purpose of this research is to analyze effect of district own revenue, general allocation fund, and capital expenditure on the local financial independen level at the district town in Province of Central Java. This research using a quantitative approach with descriptive of analysis. The sampling technique used in this research is total sampling technique, so that the total sample in this research were 35 districts/cities in Province of Central Java during 2012-2017. This research using a secondary data from The Realization of Regional Budget Reporting that was reported to the Audit Board of Semarang City. The selected analytical method is a multiple linear regression analysis method with hypothesis testing using the T test and significance level of 0.05. The conclusion of the results in this research that is district own revenue has a significant positive effect on the local financial independen level, general allocation funds have a significant negative effect on the local financial independen level, and capital expenditure hasn’t effect on the local financial independen level.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Indra Sulistyaningsih; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.06 KB)

Abstract

This study aims to obtain empirical evidence and analyze the influence of Own Source Revenue (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Allocation of Capital Expenditures based on Law Number 23 of 2014 concerning Regional Government. The sample are 29 districts and 6 cities in Central Java Province which submitted Local Government Financial Reports (LKPD) during period of 2013 to 2017. The sample was chosen using a census method and obtained observations of 175 samples, after checking there are outlier data as 6 so the total final sample as many as 169 samples. The analytical method in this study is multiple linear regression analysis using IBM SPSS software. The results of this study indicate that Own Source Revenue (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) have a significant positive effect on Allocation of Capital Expenditures.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Taufan Ardiyanto; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.016 KB)

Abstract

This study aims to empirically examine the relationship disclosure behaviour of Corporate Social Responsiblty to the company perfromance and its implication for company value in Indonesian Listed Companies. In this study, the dependent variable is firm value which is proxied by Tobin’s q. Intervening variable is financial performance measured by Return on Equity (ROE), Return on Assets (ROA).            The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (IDX) period between 2013 to 2015  which determined by purposie sampling method. Data analysis techniques performed by regression analysis
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA PROVINSI JAWA TENGAH Rizqi Dwi Setianingrum; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.929 KB)

Abstract

The study aims to analysis of financial performance of regency and city governments in Central Java Province, is providing an important information in find out how the level of success implementing regional autonomy and transparent local financial management to run the welfare of society. One of the lays to analyze the government’s financial is to run an analysis the financial ratio. The purpose of this study is to find out the financial performance capabilities of local government of regency and city in Central Java Province from 2016 until 2018. The research method used is quantitave descriptive to measure the financial performance with ratio, the data used is in the form of Budget Realization Report and Balance. The results of the research reveals that: Sukoharjo Regency and Semarang City is highest of decentralized ratio, and Blora Regency and Pekalongan City is lowest of decentralized ratio. Cilacap Regency and Semarang City is highest of independence ratio and Blora Regency and Pekalongan City is lowest of independence ratio. The effectiveness ratio, Sukoharjo Regency and Salatiga City is highest and Magelang Regency and Pekalongan City is lowest. The harmony ratio: operating expense ratio, Batang Regency and Tegal City is highest and Demak Regency and Semarang City is lowest, capital expenditure ratio, Demak Regency and Semarang City is highest and Batang Regency and Tegal City is lowest. The growth ratio, Klaten Regency and Magelang City is highest and Temanggung Regency and Tegal City is lowest. The liquidity ratio: current ratio, Wonosobo Regency and Magelang City is highest and Temanggung Regency and Surakarta City is lowest.
PENGARUH OPINI AUDIT, TEMUAN AUDIT, DAN KERUGIAN DAERAH TERHADAP TINGKAT KORUPSI DI JAWA TENGAH Amalia Rahmah Pertiwi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide additional empirical evidence on the effect of audit opinion, audit findings and regional losses regional losses due to corruption in Central Java. Hypothesis testing was carried out using multiple linear regression analysis. The data collection method used purposive sampling method sourced from BPK related to IHPS and LHP LKPD, BPS related to the realization of local government expenditures, and the High Court related to data on prosecution of criminal acts of corruption The results obtained in this study indicate that audit opinions, audit findings, and regional losses have no effect on the level of corruption in both districts and cities in Central Java Province.
ANALISIS PENGARUH SISA ANGGARAN, PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2013-2017 Noor Aini Arifah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.011 KB)

Abstract

The budget process has two components, one of which is capital expenditure in local governments by producing financial plans. The allocation of capital expenditure is based on regional needs for infrastructure and infrastructure, both for the smooth implementation of government duties and for public facilities.The purpose of this study is to examine the development budget, regional budgets and balancing funds towards the capital expenditure budget in districts / cities in Central Java Province. The sample used was 35 districts / cities in Central Java Province using data available on the internet and from the LHKPD. The results of the study show variable expenditure for the budget, regional original income, and significant balance of funds towards capital expenditure.
PENGARUH KLASIFIKASI TEMUAN PEMERIKSAAN DAN OPINI TAHUN SEBELUMNYA TERHADAP PENENTUAN OPINI PEMERIKSAAN BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH Janu Hasnowo; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.807 KB)

Abstract

This research aims to prove empirically by explaining directly influence the classification of the audit findings (weakness of internal control systems and non-compliance with laws and regulations) and the previous year's audit opinion on the determination of the audit opinion from the Audit Board of Republic of Indonesia (BPK RI) on the financial statement of the local government (LKPD). The independent variable, weakness of the internal control system is proxied by the number of weaknesses ot the system of accounting and reporting controls, the number of weaknesses of the implementation of the control system of income and expenditure budget, and the weakness of the internal control structure. As for the independent variable, non-compliance with laws and regulations is proxied by the number of cases of loss of the local government, the number of cases of potential loss of the local goventment, the number of cases of shortage of income and the number of cases of administrative irregularities. Analysis of the data in this research using ordinal logistic regression, since the variable is proxied by ordinal data into WTP, WTP-DPP, WDP, TMP and TW. This research uses secondary data, audit reports of BPK on the financial statements of the local government from fiscal Year 2012 to 2013. The results of research shows that the weaknesses ot the system of accounting and reporting controls, and cases of loss of the local government negatively affect the determination of audit opinion on the financial statement of the local government, while the previous year’s audit opinion positively affect to these.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris Satker di Wilayah Pembayaran KPPN Klaten yang Membawahi Kabupaten Boyolali dan Kabupaten Klaten) Sofyan Rahma Hanafi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.07 KB)

Abstract

The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance relationship.To collect data of this study, survey questionnaires are used. From 150 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 89 questionnaires (59,3%). This research used Path Analysis with IBM SPSS v20 to process data.The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and perception of innovation. But budgetary participation did not indirectly affect managerial performance via the intervening variables of organization commitment and perception of innovation.
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