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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 PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA LAPORAN KEBELANJUTAN BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) STANDARD Annisa Maulia Priyo; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the disclosure of Corporate Social Responsibility (CSR) activities in the Sustainability Report of PT Pertamina (Persero) in 2017-2020 based on the Global Reporting Initiative (GRI) Standard. The research method used in this study is a qualitative descriptive research method with a case study approach. Data collection techniques use the method of documentation and in-depth observation of data sources as well. Data analysis is used for data processing.The type of data used in this study is secondary data obtained through the official website of PT Pertamina (Persero), namely the PT Pertamina (Persero) Sustainability Report for the 2017-2020 reporting year which has been based on the GRI Standard indicator guidelines.The results of the study show that PT Pertamina (Persero) from 2017-2020 has a focus on disclosure in the economic category and continued in the social category. Meanwhile, in the environmental category, the company is consistent with the signaling theory which states that the company always tries to disclose additional information that would add value to the company in the eyes of investors.
PENGARUH TEMUAN AUDIT, OPINI AUDIT DAN TRANSPARANSI TERHADAP TINGKAT KORUPSI Siti Triya Setia Ningsih; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the effect of audit finding, audit opinion and transparency on the corruption. In this study the dependent variable consisting of Corruption. The independent variable in this study is audit finding, audit opinion and transparecy. This research was conducted with secondary data, namely multiple liniear regression analysis. The data collection sourced from BPK related to IHPS and LHP LKPD. High Court related to data of criminal acts of corruption and local government website reltaed to transparency data. The results showed that audit findings, audit opinion and transparency have no effect on the level of corruption in both districts and cities in Central Java Provinces.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENERAPAN GOOD GOVERNANCE AND CLEAN GOVERNMENT TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Pemerintah Kabupaten Rembang) Rosa Maisyaroh; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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The samples in this study were heads of SKPD offices/agencies, secretaries of SKPD offices/agencies, and employees in the financial sector/treasurers at agencies/SKPDs throughout Rembang Regency. The sample is based on purposive sampling method. The samples obtained were 117 respondents. The research method used is hypothesis testing research using the SPSS 27 software test tools. The results show that the statement of government accounting standards has a significant effect on the quality of financial reports. This is also the same as the second variable that Good Governance and Clean Government also affects the quality of financial reports to obtain a positive and significant value. As well as the application of government accounting standards, Good Governance and Clean Government affect the quality of financial reports to obtain a positive and significant value.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN KEUANGAN DESA DEMI MEWUJUDKAN GOOD GOVERNANCE (Studi Kasus pada Pemerintah Desa Kabupaten Brebes) Kharisma Yosi Noviana; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research aims to examine the effect of accountability, transparency and human resources on village financial management in the village government in Brebes District, Central Java Province. The population of this research is 292 villages in Brebes Regency. The sampling technique used a saturated sample, with a total sample of 169 respondents, namely village administration. This study uses primary data obtained by distributing questionnaires. The data analysis method used is multiple linear regression analysis. The results of the research that has been done show that accountability does not affect village financial management, while transparency has a positive effect on village financial management.
PENGARUH TEMUAN AUDIT, OPINI AUDIT, DAN TRANSPARANSI TERHADAP TINGKAT INTEGRITAS: STUDI EMPIRIS PADA PEMERINTAH DAERAH DI PROVINSI BANTEN BERDASARKAN HASIL SURVEI PENILAIAN INTEGRITAS KPK Vizka Verdani Sudarmadi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of audit findings, audit opinions, and transparency on the level of integrity in local governments in Banten Province. The population in this study consists of all local governments in Banten Province during the 2021–2024 period. The sampling method used is saturated sampling with a total of 32 observations. The data used are secondary data obtained from BPK audit reports, official local government websites, and the Corruption Eradication Commission’s Integrity Assessment Survey (SPI). The analytical method used in this study is multiple linear regression analysis. The results show that audit findings, audit opinions, and transparency do not have a significant effect on the integrity level of local governments in Banten Province. These findings indicate that the achievement of good audit opinions and the implementation of transparency have not fully reflected the integrity of local governments.
PENGARUH TAX AVOIDANCE, BEBAN PAJAK TANGGUHAN, DAN LIABILITAS PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA RIIL (Studi empiris pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2018 – 2023) Deniar Fitri Andini; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to examine the effect of tax avoidance, deferred tax liabilities, and deferred tax liabilities on real earnings management in manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2018-2023. This study uses real earnings management as the dependent variable proxied by abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. The independent variables used in this study are tax avoidance, deferred tax expense and deferred tax liabilities. This study is also equipped with control variables consisting of investment opportunity sets and company size.  The population of this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) throughout 2018 - 2023. By using purposive sampling method, 126 observations were obtained. The statistical tests used are descriptive statistical tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests), and hypothesis tests (simultaneous significance tests (F tests), individual parameter tests (T tests), and coefficient of determination tests (R2)).The results showed that tax avoidance significantly positively affects real earnings management through abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. Deferred tax expense can significantly positively affect real earnings management through abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs. The research findings also show that deferred tax liabilities have not been able to positively influence real earnings management through abnormal operating cash flow, abnormal discretionary expenses and abnormal production costs.
PENGARUH LIKUIDITAS TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Faizal Rizki Asmoro; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of liquidity on stock returns in the Indonesian banking sector listed on the IDX during 2022–2024. Liquidity was measured using trading volume, market capitalization, book-to-market ratio, asset growth, and return on assets (ROA). Multiple regression analysis was employed with secondary data obtained from IDX and Bloomberg. A purposive sampling technique resulted in 46 banks with 101 valid observations after outlier elimination. The results indicate that ROA significantly and positively affects stock returns, while trading volume, market capitalization, book-to-market ratio, and asset growth show no significant effects. These findings highlight the importance of profitability as the main determinant of stock returns, providing implications for both investors and companies.
Pengaruh Akuntabilitas, Transparansi, dan Pengendalian Internal Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah: Studi Empiris pada Pemerintah Kota Batam Muhammad Faiz Fahmi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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Penelitian ini menguji pengaruh akuntabilitas, transparansi, dan pengendalian internal pengelolaan keuangan daerah terhadap kinerja Pemerintah Kota Batam. Populasi penelitian terdiri dari 22 Organisasi Perangkat Daerah (OPD) dan 12 kecamatan di Kota Batam. Dengan menggunakan metode sensus, penelitian ini melibatkan 33 responden yang terdiri dari kepala OPD dan kepala kecamatan. Data primer dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda setelah melalui uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, dan pengendalian internal masing-masing memiliki pengaruh positif dan signifikan terhadap kinerja pemerintah, baik secara parsial maupun simultan, dengan model menjelaskan 64,4% variasi kinerja. Temuan ini menunjukkan bahwa tingkat akuntabilitas dan transparansi yang lebih tinggi, disertai dengan sistem pengendalian internal yang lebih kuat, secara langsung meningkatkan kinerja pemerintah daerah. Penelitian ini berkontribusi terhadap pengembangan akuntansi sektor publik dan berfungsi sebagai alat evaluasi bagi pemerintah daerah untuk memperkuat tata kelola keuangan dan mencegah penyimpangan anggaran.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA TRANSFER TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Kasus Pada Pemerintah Kabupaten dan Kota Di Jawa Tengah Tahun 2018-2023) Zalza Putri Maharani; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to analyze the influence of Regional Original Revenue (PAD) and transfer funds on the level of regional financial independence in districts and cities in Central Java during the 2018-2023 period. Regional financial independence is an important indicator in assessing the ability of a region to finance government and development activities without relying on assistance from the central government. The method used in this study is regression analysis with panel data covering 29 districts and 6 cities in Central Java.The results of the study show that PAD has a positive and significant influence on the level of regional financial independence, which indicates that increasing PAD will contribute to increasing financial independence. In contrast, transfer funds from the central government show a negative influence on regional financial independence, indicating that reliance on transfer funds can reduce regional incentives to increase PAD. In addition, there are significant differences in the level of financial independence between districts and cities, which are influenced by factors such as the potential of regional resources and the fiscal policies implemented.Based on these findings, it is suggested that local governments focus more on developing PAD sources and reducing dependence on transfer funds. Policies that support regional capacity building in managing and utilizing local resources are indispensable to achieve better financial independence. This research is expected to contribute to more effective policy making in regional financial management in Central Java.
PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2), BEA PEROLEHAN HAK ATAS TANAH (BPHTB), DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2020-2024) Alvia Dwi Fitriana; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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This study aims to analyze the effect of PBB-P2, BPHTB, and Groundwater Tax on Local Own-Source Revenue (PAD). The variables used in this study are local own-source revenue as the dependent variable, while PBB-P2, BPHTB, and Groundwater Tax serve as the independent variables.The data source used in this study is secondary data in the form of panel data. The population used is all regions in Central Java Province from 2020 to 2024. The population includes 35 regions, while the sample was 175 obtained from 35 districts/cities multiplied by 5 years. The sample was selected using a saturated sampling method. The analysis method employed in this research is multiple linear analysis using SPSS version 27.The results of the study showed that Rural and Urban Land and Building Taxes (PBB-P2) and the Land and Building Rights Acquisition Duty (BPHTB) have a positive and significant effect on Local Own-Source Revenue (PAD). Meanwhile, the Groundwater Tax does not have a significant effect on local revenue.
Co-Authors Adetya Agung Kusumo Bawono Afifah Fauziah Amalia N Akmal Firdaus Aliferiana Irsyadhea Putri Alvia Dwi Fitriana Amalia Rahmah Pertiwi Amiroh Zumar Hanifah Annisa Maulia Priyo Berbudi Sandhi Leksono Deniar Fitri Andini Dewi Handayani Elma Octavia Pradita Era Fatwa Amaliah Fadhil Dhaneswara Fadhila Yuniar Rachmawati Faizal Rizki Asmoro Fathan Aulia Siregar Hasna Lathifa Indah Nur Anisa Indra Sulistyaningsih Isnaini Nur Azizah Janu Hasnowo Kharisma Yosi Noviana Latif Farid Muharrom Mauristela Mauristela Muhamad Ilkham Muhammad Akram Naufal Muhammad Faiz Fahmi Netanya Evelyn Berliana Damanik Nolanda Dwi Karnia Noor Aini Arifah Nur Azizah Wulandari 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 Vizka Verdani Sudarmadi Yolanda Pinarsinta Silalahi Yulinia Erwanti Zalza Putri Maharani