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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

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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
Publisher : Diponegoro Journal of Accounting

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Abstract

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
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
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