Department of Accounting
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Undergraduate Theses [4579]
Skripsi Sarjana
Recent Submissions
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Analisis Implementasi Model E-S-Qual terhadap Efektivitas Digital Zakat: Studi Empiris pada Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)The primary objective of this study is to measure the impact of electronic service quality on the effectiveness of digital zakat and user loyalty through an empirical study involving students, lecturers, and administrative ... -
Determinan Akuntan Forensik terhadap Kualitas Audit Penghitungan Kerugian Keuangan Negara di Indonesia
(Universitas Sumatera Utara, 2025)The research’s purpose is to measure the forensic accountants determination regarding to the quality of auditing for counting state financial losses (APKKN). Forensic accountants at BPKP has a huge important contribution ... -
Peran Sistem Pengendalian Mutu Dalam Memoderasi Faktor-Faktor yang Mempengaruhi Kualitas Audit Kantor Akuntan Publik
(Universitas Sumatera Utara, 2025)This research aims to determine and analyze third party reviews, time budget pressure, audit fees, work experience, independence, and continuing professional education which influence audit quality with a quality control ... -
Pengaruh Leverage, Kebijakan Dividen, Risiko Pasar, dan Corporate Social Responsibility Disclosure terhadap Sinkronisasi Harga Saham pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2023
(Universitas Sumatera Utara, 2024)The problem formulation in this study is whether leverage, dividend policy, market risk, and corporate social responsibility disclosure have an effect on stock price synchronicity in basic materials sector companies listed ... -
Pengaruh One’s Private Network, Literasi Keuangan, Kesadaran Finansial, dan Kepercayaan terhadap Stock Market Participation pada Investor di Kota Medan
(Universitas Sumatera Utara, 2024)This study aims to analyze the influence of one's private network, financial literacy, financial awareness, and trust, on stock network, financial literacy, financial awareness, and trust, on stock market participation for ... -
Pengaruh Kompetensi Auditor dan Dukungan Remote Audit terhadap Kualitas Audit Melalui Tata Kelola Berbasis Digital dengan Teknologi Informasi sebagai Variabel Pemoderasi dalam Pemeriksaan Keuangan Negara
(Universitas Sumatera Utara, 2024)This study examines the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable. The object of this research is the ... -
Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Logistik di Sumatera Utara
(Universitas Sumatera Utara, 2024)The problem with logistics companies in Indonesia is that the performance of logistics companies is still low so that the competitiveness of logistics companies is still low. This is shown by Indonesia's ranking in the ... -
Pengaruh Environmental Cost dan Carbon Accounting terhadap Profitabilitas dengan Environmental Performance sebagai Variabel Moderasi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. ... -
Analisis Pengaruh Mekanisme Good Corporate Governance (GCG), Kinerja Keuangan terhadap Pengungkapan Sustainability Report, dengan Ukuran Perusahaan sebagai Moderasi pada Perusahaan Perbankan BEI 2017-2022
(Universitas Sumatera Utara, 2024)A sustainability report is a practice ofmeasuring and disclosing a company 's activities, serving as a responsibility to both internal and external stakeholders regarding the organization 's performance in achieving ... -
Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas dengan CSR sebagai Variabel Moderasi pada Perusahaan Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2024)This study aims to empirically test and validate the effects of independent variables, namely liquidity, capital structure, receivables turnover, and sales growth, on the dependent variable, profitability, with corporate ... -
Pengaruh Kompensasi Manajemen dan Narcissism CEO terhadap Manajemen Pajak dengan Dimoderasi oleh Reputasi Auditor pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2024)This research aims to analyze and test empirically the influence of management compensation and CEO narcissism on tax management, moderated by the auditor's reputation. The population used in the research is manufacturing ... -
Pengaruh Good Corporate Governance dan Leverage terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)This study aims to obtain empirical evidence on the influence of good corporate governance mechanisms, proxied by managerial ownership, institutional ownership,and the composition of the independent board of commissioners, ... -
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Pengelolaan Keuangan Daerah dan Akuntabilitas terhadap Kinerja OPD dengan Pengawasan sebagai Variabel Moderating pada Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2021)The changes that have taken place since the beginning of the 1998 reform have brought changes to national development, including the performance of the regional organization (OPD) with supervision as a moderating variable ... -
Faktor – Faktor yang Mempengaruhi Kinerja Keuangan dengan Belanja Modal sebagai Variabel Moderating pada Pemerintah Kabupaten / Kota Provinsi Sumatera Utara Periode 2018 – 2022
(Universitas Sumatera Utara, 2024)The objective of the research is to analyze and evaluate 1) regional development as a whole in order to yield regional growth which is in line with Regional Budget, 2) to make a good and appropriate financial management ... -
Pengaruh Leverage, Profitabilitas, dan Harga Saham terhadap Return Saham pada Perusahaan Manufaktur di BEI dengan Nilai Perusahaan sebagai Variabel Intervening
(Universitas Sumatera Utara, 2024)The research indicates a fluctuation in stock return value among manufacturing companies listed on the Indonesian Stock Exchange during the period of 2015- 2019. It aims to test and analyze the effects of various factors ... -
Pengaruh Elemen Fraud Hexagon terhadap Fraud Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi pada Pemerintah Daerah di Wilayah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)The findings of WDP opinions in several districts/cities in North Sumatra province indicate that there are one or more financial administrations that do not or have not met the standards of good financial management. ... -
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Terdaftar di Indeks LQ45 dan Indeks Hang Seng
(Universitas Sumatera Utara, 2024)The objective of this research is to find out and analyze the effect of profitability, liquidity, sustainable growth rate, firm size, and ownership structure on firm value in companies listed in LQ45 Index and Hang Seng ... -
Pengaruh Profitabilitas, Likuiditas, Leverage, Investment Opportunity Set dan Free Cash Flow terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia 2018-2022
(Universitas Sumatera Utara, 2024)This research aims to determine the effect of profitability, liquidity, leverage, investment opportunity set and free cash flow on dividend policy with company size as a moderating variable in manufacturing sector companies ... -
Pengaruh Pengalaman, Kompetensi, Motivasi, Skeptisme Profesional Auditor terhadap Kualitas Pengawasan BPKP (pada BPKP Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2024)Supervision quality done by BPKP (Financial and Development Supervisory Agency) in Indonesia is still not optimal. It is proven from the trend of corruption cases in 2019 to 2020. The objective of this research is to test ... -
Pengaruh Beban Penelitian dan Pengembangan, Total Asset Turnover, Return On Asset, dan Debt To Equity Ratio terhadap Pertumbuhan Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2023
(Universitas Sumatera Utara, 2024)This research aims to analyze the effect of research and development (R&D) expenses, total asset turnover (TAT), return on assets (ROA), and debt equity ratio (DER) on profit growth in pharmaceutical companies listed on ...
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