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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 KINERJA KEUANGAN DAERAH MENGGUNAKAN RASIO KEUANGAN PADA ANGGARAN PENDAPATAN, BELANJA, DAN PEMBIAYAAN DAERAH (APBD) (Studi Pada Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Sukoharjo Periode 2015-2024) Isnaini Nur Azizah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This research aims to evaluate the regional financial performance of Sukoharjo Regency over ten years (2015–2024) using a financial ratio approach across revenue, expenditure, and financing sectors. The research methodology uses secondary data from BPKPAD financial reports, processed using a descriptive-quantitative approach with analytical instruments, including variance, growth, effectiveness, efficiency, and harmony ratios, along with a financing analysis of SiLPA and Reserve Funds. The results indicate that Sukoharjo Regency maintains a high level of fiscal dependency on the central government, characterized by the dominance of Transfer Revenues in the regional budget (APBD) structure, averaging 74.49% relative to the contribution of Regional Original Revenue (PAD), with a fiscal independence ratio of only 30.21%. In terms of expenditure, the study identifies fiscal rigidity, marked by a massive dominance of Operating Expenditure, which reached a peak of 87.91% in 2024, while Capital Expenditure was at its lowest point at 12.07%. Although budget absorption is considered highly efficient, with a 94.44% ratio, the excessive volume of routine spending has created liquidity pressures in the financing sector. This is empirically supported by a negative growth trend in SiLPA of -25.15% and a consistent year-over-year decline in the Reserve Fund balance. Furthermore, the impact of the COVID-19 pandemic during 2020–2022 exacerbated this structural imbalance through refocusing policies that hindered long-term infrastructure investment. This research concludes that a structural reform of expenditure and the optimization of fiscal independence are imperative to ensure the sustainability of regional development.
PENGARUH PENGGUNAAN APLIKASI SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Pada Pemerintah Desa di Kabupaten Simalungun) Yolanda Pinarsinta Silalahi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of the use of the Siskeudes application, the government's internal control system, and the competence of village government officials on the accountability of village fund management. This is a quantitative study with primary data obtained through the distribution of questionnaires to respondents. The respondents in this study consisted of village officials, namely village heads and finance officers in Simalungun Regency, North Sumatra Province. The research sample consisted of 150 village officials in Simalungun Regency. The sampling technique used was purposive sampling. The analysis technique used to test the hypothesis is multiple linear regression using SPSS version 29 as the analysis tool. The results of the study showed that the use of the Siskeudes application and the government's internal control system does not affect the accountability of village fund management. The competence of government officials had a positive effect on the accountability of village fund management.
PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024) Dewi Handayani; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study analyzes the effect of audit tenure, audit rotation, public accounting firm size, and client firm size on audit quality. In this research, audit quality is proxied by earnings quality, which is measured using discretionary accruals from the Modified Jones Model. The sampling method used is purposive sampling, resulting in a sample of 22 companies with a total of 132 observations during the 2019-2024 period. The data used are secondary data obtained from financial statements and independent auditor reports of health sector companies listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using multiple linear regression using SPSS 27 software. The results showed that audit tenure and public accounting firm size did not have a significant effect on audit quality, while audit rotation and client company size had a significant positive effect on audit quality.
PENGARUH KOMPETENSI KERJA, KEPUASAN KERJA, DAN MOTIVASI KERJA APARATUR SIPIL NEGARA TERHADAP KINERJA PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN BOYOLALI (Studi Kasus pada SKPD di Kabupaten Boyolali) Nur Azizah Wulandari; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the influence of work competence, job satisfaction, and work motivation of Civil Servants (ASN) on the performance of regional financial management in Boyolali Regency. The research was conducted at Regional Government Work Units (SKPD) within the Boyolali Regency Government. The sampling technique used was stratified random sampling, in which the population of ASN was divided into several strata based on SKPD, and respondents were randomly selected from each stratum. The total number of respondents in this study was 50 civil servants who are directly involved in regional financial management activities. The data used were primary data obtained through the distribution of questionnaires.             The data analysis method employed multiple linear regression analysis using SPSS version 29. Prior to hypothesis testing, the data were tested using validity and reliability tests, as well as classical assumption tests including normality, multicollinearity, and heteroscedasticity tests to ensure the feasibility of the regression model. The results of the study indicate that work competence and work motivation have a positive and significant effect on the performance of regional financial management, while job satisfaction does not have a significant effect. These findings suggest that improving competence and strengthening the work motivation of civil servants are important factors in enhancing the quality of regional financial management.
PENGARUH MORAL SENSITIVITY DAN MORAL COURAGE TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor BPK RI - Perwakilan Provinsi Sumatera Utara) Netanya Evelyn Berliana Damanik; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study contributes to strengthening the internalization of the code of ethics and quality control to maintain the objectivity of the results of government financial audits. This study aims to identify empirical evidence and analyze the influence of moral sensitivity and moral courage on audit judgment among auditors at the North Sumatra Provincial Office of the Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Based on the Four-Component Model, this study focuses its testing on the initial and final stages, where the stages of moral judgment and moral motivation are assumed to have been institutionally standardized through BPK RI regulations. The research approach used is quantitative, utilizing primary data analyzed via multiple linear regression. The results indicate that, partially, moral sensitivity has a positive and significant effect on audit judgment, while moral courage was not found to have a significant effect on audit judgment. Theoretically, this study reinforces the relevance of the moral behavior model in the realm of public sector auditing. Practically, these results highlight the importance of developing ethics training based on real-world cases for BPK RI auditors.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY (Studi Kasus pada Rumah Sakit Umum Daerah Rantauprapat) Fathan Aulia Siregar; 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 influence of accountability, transparency, and timeliness on value for money-based budget performance at Rantauprapat Regional General Hospital (RSUD Rantauprapat). Using a quantitative approach, this study involved 42 employees from the finance and planning divisions as participants through a saturated sampling technique. A questionnaire instrument was used to collect primary data, which was then analyzed using multiple linear regression after passing the stages of validity testing, reliability testing, and classical assumption checks. This study is grounded in stewardship theory, which positions hospital management as stewards responsible for managing public funds for the benefit of society. The findings prove that accountability, transparency, and timeliness, both individually (partially) and simultaneously, have a significant positive impact on the budget performance of RSUD Rantauprapat within the value for money framework. This confirms that strengthening the accountability system, transparency of budget data, and disciplined adherence to reporting deadlines will encourage the creation of more economical, efficient, and effective hospital financial management. This research is expected to enrich the literature on public sector accounting while serving as strategic input for the board of directors of RSUD and local governments in optimizing financial governance and minimizing potential budget leakages.
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