• Pengaruh Cash holding, Ukuran Perusahaan, dan Leverage terhadap Praktik Window Dressing Studi Kasus pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 

  Nababan, Steven (Universitas Sumatera Utara, 2025)

  The purpose of this study is to examine the relationship between the dependent variable and the independent variable. This study uses a quantitative method, namely in the form of figures in the annual FRS of health companies ...

• Analisis Pengaruh Volume Perdagangan, Volatilitas Return Saham, Harga Saham, Devidend Yield, Frekuensi Perdagangan dan Internal Control terhadap Bid Ask Spread Pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII) 

  Aldila, Ami (Universitas Sumatera Utara, 2025)

  This study aimed to determine the effect of trading volume, stock return volatility, stock price, devidend yield, trading frequency and internal control on the bid ask spread in companies listed on the Jakarta Islamic Index ...

• Efektivitas Penerapan E-RKAM (Rencana Kerja dan Anggaran Madrasah Berbasis Elektronik ) dalam Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Madrasah Aliyah Swasta Kota Medan 

  Praditia, Mhd Dandy (Universitas Sumatera Utara, 2024)

  This study aims to assess the effectiveness of implementing E-RKAM in managing School Operational Assistance (BOS) funds at Private Madrasah Aliyah in Medan City. The research design follows a descriptive approach using ...

• Pengaruh Downsizing, Severity, Free Assets, dan Expenses Retrenchment terhadap Keberhasilan Corporate Turnaround pada Perusahan Industri Dasar Kimia yang Terdaftar di BEI Tahun 2019-2023 

  Sinaga, Nova Maranti Br (Universitas Sumatera Utara, 2025)

  The pupose of this study is to look at “The downsizing, severity, free assets, expenses retrencement on the success of corporate turnaround in basic chemical industry companies listed on the Indonesia Stock Exchange in ...

• Relevansi Earnings Per Share (EPS), Book Value Per Share (BVPS) dan Operating Cash Flow Per Share (OCFPS) Terhadap Harga Saham (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2023) 

  Lingga, Clarensia Anjali Hasian Nami (Universitas Sumatera Utara, 2025)

  This research was conducted with the aim of determining the relevance of earnings per share (EPS), book value per share (BVPS), and operating cash flow per share (OCFPS) to stock prices in banking companies listed on ...

• Pengaruh Tipe Kepribadian, Locus of Control, Fraud Risk Assessment, serta Time Budget Pressure terhadap Skeptisisme Profesional oleh Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sumatera Utara 

  Siahaan, Yolanda Natasha (Universitas Sumatera Utara, 2025)

  This study aims to test and determine the effect of sensing thinking and intuition thinking personality types, locus of control, fraud risk assessment, and time budget pressure on professional skepticism to the auditors ...

• Pengaruh Time Budget Pressure, Etika Profesi, dan Locus of Control terhadap Dysfunctional Audit Behavior 

  Simbolon, Angelia Laurena V (Universitas Sumatera Utara, 2025)

  The formulation of the problem in this study is to determine the effect of Time Budget Pressure, professional ethics, and locus of control on dysfunctional audit behavior. The purpose of this study was to determine and ...

• Pengaruh Earning Per Share, Return on Equity, Liquidity, dan Price Earning Ratio terhadap Cumulative Abnormal Return pada Perusahaan Sektor Consumer Non Cyclical di Bursa Efek Indonesia 2018-2023 

  Siregar, Johana Rachel Br (Universitas Sumatera Utara, 2025)

  This study aims to determine the effect of earning per share, return on equity, liquidity, and price earning ratio on cumulative abnormal return. This research is a quantitative study using population data from consumer ...

• Pengaruh Profitabilitas, Komisaris Independen, Konsentrasi Kepemilikan, dan Leverage terhadap Enterprise Risk Management Disclosure pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2023 

  Monisca, Maytely (Universitas Sumatera Utara, 2025)

  This study aims to determine the effect of profitability, independent commisioner, ownership concentration, and leverage on enterprise risk management disclosure. This research is a quantitative study using population data ...

• Faktor-Faktor yang Mempengaruhi Kinerja Keuangan di Industri Energi 

  Pane, Masbulan (Universitas Sumatera Utara, 2025)

  This study aims to examine the factors that influence financial performance in the energy industry including environmental disclosure, environmental management systems, asset management, and capital structure. This study ...

• Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Industri Perikanan yang Terdaftar di Bursa Efek Indonesia 

  Astika, Nurlaily (Universitas Sumatera Utara, 2023)

  This study aims to determine the effect of profitability, leverage, and liquidity on financial distress with company size as a moderating variable in fishing industry companies listed on the Indonesia Stock Exchange. The ...

• Pengaruh Profitabilitas, Leverage, Likuiditas, dan Manajemen Laba terhadap Idiosyncratic Risk di Perusahaan Sektor Manufaktur yang Terdaftar di Bei Tahun 2020-2023 

  Zamili, Jekson (Universitas Sumatera Utara, 2025)

  This study aims to analyze and prove the effect of profitability, leverage, liquidity and earnings management on idiosyncratic risk in manufacturing companies listed on the IDX in 2020-2023. This type of research is causal ...

• Pengaruh Harga Saham, Return Saham, Earning Per Share, dan Volume Perdagangan Saham terhadap Bid-Ask Spread pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 

  Veronica, Veronica (Universitas Sumatera Utara, 2024)

  This reseach aim to determine the effect of stock price, stock return, earning per share, and trading volume activity on bid ask spread for mining companies listed on the Indonesia Stock Exchange for year 2019-2022. The ...

• Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan dan Kinerja Lingkungan terhadap Corporate Social Responsibility Disclosure pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2023 

  Ginting, Hanishah Bania Putri (Universitas Sumatera Utara, 2025)

  The aim of this study is to analyze and obtain empirical evidence regarding the effect of company size, company growth and environmental performance on corporate social responsibility disclosure in mining companies listed ...

• Analisis Perbandingan Metode Fulmer, Ca-Score dan Ohlson dalam Memprediksi Kebangkrutan pada Perusahaan yang Sudah Keluar dari Pencatatan Efek (Delisting) di Bursa Efek Indonesia dari Tahun 2019-2021 

  Hasyimi, Faturrahman (Universitas Sumatera Utara, 2025)

  This study aims to determine whether there are differences in the results of bankruptcy predictions in companies that have been delisted on the IDX using the Fulmer, CA-Score and Ohlson models in 2019-2021 and to determine ...

• Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Varibel Moderasi pada Perusahaan Jakarta Islamic Index 70 Periode 2019-2023 

  Siregar, Delvina Hotmatullayni (Universitas Sumatera Utara, 2025)

  The purpose of this study is to examine and analyze the influence of management turnover, audit fees, and firm size on auditor switching in companies listed on the Jakarta Islamic Index 70 for the 2019-2023 period. ...

• Pengaruh Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio dan Beban Operasional pada Pendapatan Operasional Terhadap Profitabilitas Perbankan Syariah Di Indonesia (2016-2023) 

  Marpaung, Siti Hardiyanti (Universitas Sumatera Utara, 2025)

  This study aims to analyze and examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operational Cost to Operating Income (BOPO) on Profitability, measured by Return on Assets (ROA), in ...

• Analisis Efisiensi Teknikal pada Industri Manufaktur Indonesia dengan Menggunakan Metode Parametrik Stochastic Frontier Analysis (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) 

  Sihaloho, Gerald Roynaldo (Universitas Sumatera Utara, 2025)

  This study analyzes the technical efficiency of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 using the Parametric Stochastic Frontier Analysis (SFA) method. As Indonesia's manufacturing ...

• Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 

  Lestari, Ayu Tri (Universitas Sumatera Utara, 2025)

  This study was conducted with the aim of knowing how the effect of company size, liquidity, leverage and profitability partially or simultaneously on earnings management in consumer goods companies listed on the Indonesia ...

• Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2023 

  Saragih, Fadlan (Universitas Sumatera Utara, 2025)

  This study aims to examine the effect of green accounting, environmental performance, and company size on the financial performance of mining companies in Indonesia. Green accounting refers to an accounting practice that ...

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