Hubungi kami di  :   qac@perbanas.id 525 2533
Haryono Umar

Prof. Dr. Haryono Umar, Ak., M.Sc., CA.

Jabatan Akademik : Guru Besar
Bidang Keahlian : Akuntansi
Sertifikat Pendidik Profesional : 131033096025
Sertifikat Kompetensi/ Profesi/Industri : Asesor BKD, CA

Perguruan Tinggi Gelar Akademik Jenjang
University of Houston-Clear Lake Master of Science S2
Universitas Padjajaran Doktor Ilmu Ekonomi S3
Asean: Handling   Disruptions and Combating Corruption (2018)
Management   Determinants Among The Relation of Corruption, Accountability, And   Performance (2018)
Pengaruh Modal   Kerja dan Biaya Operasional Terhadap Profitabilitas (2018)
Pengaruh   Pengendalian Internal dan Audit Internal Terhadap Kinerja Penjualan   Perusahaan (Studi Pada PT B&K Baja Utama)
The Influence of   Internal Control and Competence of Human Resources on Village Fund Management   and The Implications on the Quality of Village Financial Reports (2018)
The Influence of   the Government Internal Control System and Internal Audit on Corruption   Prevention Mediated By Implementation of Actuals-Based Accounting (2018)
Village Financial   Management To Realize Transparent and Accountable Apbdes in During Villages   District Simalungun (2018)
Audit Quality   Determinants And The Relation of Fraud Detection (2019)
The Effect Of Strategic Communication   And Strategic Human Resources Competency To Organizational Performance Of   Indonesia Navy Mediated By Organizational Culture (2019)
The Influence of Strategic Leadership   Competencies and Organizational Culture on Public Service Performance with   Work Climate as a Moderation Variable in Banten Provincial Government (in   Lebak Regency, Pandeglang Regency, Serang Regency) (2019)
The Effect of Human Resource Ethics on   Financial Reporting Implications for Good Government Governance (Survey of   Related Sub-Units in State-Owned Enterprises in SUMSEL) (2019)
Fraud Star Drives   to Asset Misappropriation Moderated by Internal Controls (2019)
Minimalisasi   Tingkat Salah Saji Pencatatan Akuntansi Keuangan Pemerintah Daerah Melalui   Peran dan Fungsi SPIP di Dinas Pendapatan Kota Medan (2019)
The Determinant   Fraud Prevention Of Quality Local Government's Financial Report (2019)
Pengujian Empiris   Bagaimana Kualitas Sistem Informasi Akuntansi yang dipengaruhi oleh Etika   Organisasi Berimplikasi Terhadap   Kualitas Informasi Akuntansi (SurveyPada Badan Usaha Milik Negara (BUMN) di   Sumatera Selatan Indonesia) (2019)
Influence of   Accounting Information Systems and Internal Audit on Fraudulent Financial   Reporting (2019)
Pengaruh Budaya   Organisasi dan Kesesuaian Kompensasi Terhadap Pencegahan Kecurangan dengan   Pengendalian Internal sebagai Variabel Moderasi (2019)
Pengaruh Current   Asset Turn Over, Inventory Turn Over Terhadap Fraudulent Financial Reporting   dengan Ukuran Perusahaan sebagai Variabel Moderasi (2019)
Pengaruh Fraud   Diamond Terhadap Pendeteksian Fraudulent Financial Statement dengan Kebijakan   Anti Fraud sebagai Variable Moderasi pada Perusahaan Perbankan yang Terdaftar   di Bursa Efek Indonesia Tahun 2016 – 2018 (2019)
Pengaruh Fraud   Pentagon, Inflasi dan Tingkat Suku Bunga Terhadap Kecurangan Laporan Keuangan   (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)   (2019)
Pengaruh Komitmen   Auditor Terhadap Kualitas Audit Dengan Audit Fee Sebagai Variabel Moderasi   (2019)
Pengaruh Kualitas   Audit Terhadap Fraudulent Financial Reporting dengan Komite Audit Sebagai   Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di   Bei Tahun 2016 – 2018) (2019)
Analisis Pengaruh   Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model   (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar Dalam BEI Periode   2015-2017) (2019)
Pengaruh   Independensi Pengawasan Internal Terhadap Pencegahan Korupsi Dengan Komitmen   Organisasi Sebagai Variabel Moderasi (Studi Kasus Pada Mahkamah Agung RI)   (2019)
Pengaruh   Kompetensi, Independensi dan Tekanan Waktu Terhadap Kemampuan Auditor   Mendeteksi Kecurangan Dengan Skeptisme Profesional Sebagai Variabel   Intervening (2019)
Pengaruh SPIP dan   Efektivitas Internal Audit Terhadap Pencegahan Korupsi Dengan Implementasi   Akuntansi Berbasis Akrual Sebagai Variabel Intervening (Studi Pada Kantor   Pusat Kementerian Perhubungan) (2019)
Official   Is Corruption? Corruption Is Official? (2019)
Detecting Corruption,   HU-MODEL (2020)
Do Derivative   Instruments Increase Firm Risk for Indonesia Non-Financial Companies? (2020)
Fraud Diamond   Analysis In Detecting Fraudulent Financial Report (2020)
Influence of   Supply Chain Audit Quality on Audit Results through the Auditor's Ability in   Detecting Corruption (2020)
Pengaruh Audit   Tenure terhadap Pendeteksian Fraudulent Financial Reporting (Beneish M-Score)   dengan Komite Audit sebagai Variabel Moderasi (2020)
Pengaruh Ethical   Environment dan Ethical Judgment terhadap Intensi Melakukan Whistleblowing   (2020)
Risk Relevance of   Comprehensive Income: Evidence From Non-Financial Indonesia Companies (2020)
The Influence of   Tax Compliance and Earnings Quality on Financial Performance (Evidence from   Indonesia and Thailand) (2020)
The Role of   Derivative Instruments on Risk Relevance From Emerging Market Non-Financial   Companies (2020)
The Role of   Ethics and Religion to Reduce the Corruption Level in Indonesia, Moderated by   the Government Internal Control System (2020)
Decrease in Labor   Levels in the Covid-19 Government Budget (2020)
Do Derivative Instruments   Increase Firm Risk for Indonesia Non-Financial Companies? (2020)
Fraud Diamond Analysis In   Detecting Fraudulent Financial Report (2020)
How Indonesia   Attempts to Prevent Corruption! (2020)
HU Model:   Incorporation of Fraud Star in Detection of Corruption (2020)
The Effect of   Level of Disclosure And Audit Quality On The Cost of Equity Capital Moderated   By Financial Distress Prediction (2020)
The Effect of Market Orientation,   Competitive Strategy on Firm Performance Through Support Government Policy as   an Intervening Variable (2020)
Analisis Kinerja Keuangan   Daerah (2021)
Audit Quality Shows the   Capability of Auditors in Detecting Corruption: A Study of BPK Auditors of   the Republic of Indonesia (2021)
Determinan Nilai Perusahaan pada Perusahaan Manufaktur   yang Terdaftar di Bursa Efek Indonesia (2021)
Effect of Current Ratio, Return on Equity, Debt to   Equity Ratio, and Earnings per Share on Stock Returns of Mining Companies   Listed on the Indonesia Stock Exchange (2021)
HU-Model Analysis in   Corruption Detection
HU-Model Effectiveness in Corruption Detection (2021)
Pengaruh Fraud Triangle   Terhadap Kecurangan Laporan Keuangan dengan Ukuran Perusahaan sebagai   Pemoderasi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek (2021)
Pengaruh Pengungkapan Praktek   Anti Korupsi Pada Sustainability Report Terhadap Going Concern dengan   Composite gcg Sebagai Variabel Moderasi (studi kasus pada perbankan indonesia   tahun 2015 - 2018)(2021)
Pengaruh Profitabilitas dan   Solvabilitas terhadap Nilai Perusahaan dengan Investasi Teknologi Informasi   sebagai Variabel Pemoderasi (2021)
Reciprocal Use of Artificial Intelligence in Audit   Assignments (2021)
Review Tax Compliance: A Study   in Indonesia's Tax Reform During Covid-19 Pandemic (2021)
Risk Management Issues of Village Fund   Management in Kedung Pengawas Village (2021)
The Effect of Audit Quality, Leverage, and Voluntary   Disclosure on Real Earnings Management (2021)
The Effect of Debt-To-Equity   Ratio (Der), Net Profit Margin (Npm), And Return-On-Investment (Roi) On   Profit Growth (2021)
The Effect of Liquidity, Leverage, and Profitability on   Financial Distress with Audit Committee as a Moderating Variable (2021)
The Effect of Retaliation, Legal Protection, and   Financial Incentives on Whistle-Blowing Intention with Organization   Commitment as Moderating Variable (2021)
The Influence of Competence, Independence, and Audit   Risks on the Auditor’s Ability to Detect Corruption with Integrity as a   Moderating Variable (2021)
The Influence of Corporate Social Responsibility (CSR)   Disclosure and Sustainability Accounting on Earnings Response Coefficient   (ERC) (2021)
The Influence of Financial   Distress And Audit Committee On Fraudulent Financial Reporting Moderating By   Good Corporate Governance (2021)
The Influence of Fraud Triangle   on Financial Distress with Good Corporate Governance as Moderating Variable   (2021)
The Influence of Organizational Culture, Compensation   and Competency on Asset Misappropriation with Integrity as a Moderating   Variables (2021)
The Role of Transformational   Leadership in Moderating the Effect of Artificial Intelligence, Knowledge   Management and Innovative Culture on Competitiveness (2021)
The Roles of the Government Internal Control System to   Minimize Corruption Through the Fraud Star (2021)
Analyzing Owner’s Role in Influencing Corporate Tax   Policy (2022)
Detecting Corruption using HU-Model and its Impact on   Corruption Prevention (2022)
Detection of Corruption in Village Fund Management   using Fraud Analysis (2022)
Enhancing Employee Engagement   in Indonesian Logistics and Forwarders Industry: The Moderating Role of a   Democratic Leadership Style (2022)
The Effect of Hexagon Fraud on Fraud Financial   Statements with Governance and Culture as Moderating Variables (2022)
The Environmental Uncertainty, Manager Competency and   Its Impact on Successful Use of Financial Applications in the Covid-19   Pandemic Era (2022)
The Impact of Faud Star on Detecting Fraudulent   Financial Statement (2022)
The Role of an Accountant in Detecting Corruption   (2022)
Will the integrated GRC implementation be effective   against corruption? (2022)