Department of Accounting
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Diploma Papers [1615]
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Doctoral Dissertations [40]
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Lecturer Papers [0]
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Master Theses [1381]
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Undergraduate Theses [4692]
Skripsi Sarjana
Recent Submissions
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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Dewan Komisaris, Komisaris Independen, dan Ukuran Komite Audit terhadap Prinsip Kehati-hatian pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study investigates the extent to which managerial ownership, institutional ownership, board size, the presence of independent commissioners, and audit committee size influence the application of the prudence principle ... -
Pengaruh Dana Tugas Pembantuan, Dana Alokasi Umum (DAU), Investasi Daerah, Dana Bos dan Dana Desa terhadap Belanja Daerah Pemerintah Kabupaten/Kota Provinsi Sumatera Utara Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of the Assistance Fund, General Allocation Fund, Regional Investment, BOS Fund, and Village Fund on Regional Expenditure in the Regency / City of North Sumatra Province in the 2019-2023 ... -
Pengaruh Capital Adequacy Ratio, Bank Size, Pertumbuhan Kredit, Dan Biaya Operasional Pendapatan Operasional (Bopo) Terhadap (Non Performing Loan) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023.
(UNIVERSITAS SUMATERA UTARA, 2025-07-11)This study aims to find out and analyze the influence of Capital Adequacy Ratio (CAR), Bank Size, Credit Growth and Operating Income Operating Costs (BOPO) on non-performing loans (NPLs) in banking companies listed on the ... -
Pengaruh Time Budget Pressure, Kompetensi, Pengalaman Auditor, dan Audit Tenure terhadap Kualitas Audit pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of time budget pressure, competence, auditor experience, and audit tenure on audit quality at the Indonesian Audit Board (BPK RI) Representative Office in North Sumatra Province. ... -
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2022-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effects of the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM) on company performance, as measured by Return on Assets (ROA), in food ... -
Pengaruh Kualitas Layanan Elektronik terhadap Kepuasan Pengguna Mobile Banking: Studi Empiris pada Mahasiswa Akuntansi Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of efficiency, fulfillment, system availability, and privacy on mobile banking user satisfaction among undergraduate Accounting students at the Faculty of Economics and Business, ... -
Analisis Determinan Kualitas Laporan Keuangan Satuan Kerja di Wilayah Kerja Kantor Wilayah Kementerian Hukum dan HAM Sumatera Utara
(Universitas Sumatera Utara, 2022)Quality financial reports are the responsibility of the government in order to create an accountable government. This study aims to examine and analyze the effect of Human Resource Competence (HR), Government Internal ... -
Pengaruh Time Budget Pressure, Kompetensi, Pengalaman Auditor, dan Audit Tenure terhadap Kualitas Audit pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of time budget pressure, competence, auditor experience, and audit tenure on audit quality at the Indonesian Audit Board (BPK RI) Representative Office in North Sumatra Province. ... -
Pengaruh Corporate Social Responsibility, Corporate Governance, dan Kualitas Audit terhadap Stock Price Crash Risk pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023
(Universitas Sumatera Utara, 2025)This study aims to empirically test and determine the effect of corporate social responsibility, institutional ownership, independent board of commissioners, and audit quality on Stock Price Crash Risk in manufacturing ... -
Kesiapan Mahasiswa Akuntansi dalam Mengadopsi AI: Perspektif Technology Readiness Index (TRI)
(Universitas Sumatera Utara, 2025)This study aims to measure the influence of optimism, innovation, discomfort, and insecurity on AI adoption readiness among undergraduate Accounting students at the Faculty of Economics and Business, University of North ... -
Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Desa Terhadap Pertumbuhan Ekonomi dengan Belanja Modal sebagai Variabel Moderating pada Kabupaten/Kota di Pulau Sumatera
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of Local Own-sources Revenue, General Allocation Fund, Special Allocation Fund, and Village Funds on regional economic growth, with capital expenditure as a moderating variable, in ... -
Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, Biaya Lingkungan Terhadap Kinerja Keuangan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Intervening pada Perusahaan Minyak dan Gas di Bursa Efek Indonesia Periode 2020-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of company size, enviromental performance, and enviromental costs on financial performance with corporate social responsibility (CSR) disclosure as an intervening variable in oil ... -
Pengaruh Struktur Modal, Intellectual Capital, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of capital structure, intellectual capital, and firm size on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 ... -
Pengaruh Profitabilitas , Leverage,Company Age, Company Size Terhadap Audit Report Lag Analisis Data Panel Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (2020 -2023 )
(Univeritas Sumatera Utara, 2025)This study aims to examine the effect of Profitability, Leverage, Company Age on Audit Report Lag in Manufacturing Industry companies listed on the Indonesia Stock Exchange. This type of research is associative causal ... -
Analisis Pengaruh Ukuran Direksi, Komisaris Independen, dan Kinerja Perusahaan Terhadap Pengungkapan Lingkungan, Sosial, dan Tata Kelola (LST) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of board size, independent commissioners, and corporate performance on environmental, social, and governance (ESG) disclosure. The research employs a quantitative method with a ... -
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada PT. Global Bisnis Adisatria Regional Sumatera)
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of accounting information systems and internal control on the performance of the company PT. Global Bisnis Adisatria. Data collection techniques in research use questionnaires. ... -
Pengaruh Board Gender Diversity, Pengungkapan Corporate Social Responsibility, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023–2024
(Universitas Sumatera Utara, 2025)This study seeks to examine the impact of board gender diversity, Corporate Social Responsibility (CSR) disclosure, leverage, and firm size on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange ... -
Pengaruh Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Kepemilikan Asing, dan Kepemilikan Institusional terhadap Sinkronisitas Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of board of commissioners size, board of commissioners independence, foreign ownership, and institutional ownership on stock price synchronicity, based on agency theory. The population ... -
Pengaruh Pemanfaatan Tax Haven Country, Significant Foreign Ownership, dan Komite Audit terhadap Praktik Thin Capitalization pada Perusahaan Multinasional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023-2024
(Universitas Sumatera Utara, 2025)This study aims to obtain empirical evidence regarding the effect of tax haven country utilization, significant foreign ownership, and audit committee on thin capitalization practices in multinational companies listed on ... -
Faktor-faktor yang Mempengaruhi Capaian Nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA) Satker pada Wilayah Kerja KPPN Medan II
(Universitas Sumatera Utara, 2025)This study aims to identify the factors influencing the achievement of Budget Implementation Performance Indicators (IKPA) scores in working units (Satker) within the jurisdiction of State Treasury Service Office (KPPN) ...
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