• Model Akuntabilitas Keuangan Desa melalui Kolaborasi Pemerintah Desa di Provinsi Sumatera Utara 

  Simamora, Rudianto (Universitas Sumatera Utara, 2025)

  The main objective of this study is to analyze and prove the influence of integrity, internal control system, leadership, participation through collaboration on accountability. The analysis method used in this study uses ...

• Pengaruh Keberadaan Komite Keberlanjutan terhadap Kinerja Lingkungan pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2025 

  Sidabutar, Oenike (Universitas Sumatera Utara, 2025)

  This study examines the effect of sustainability committee existence on corporate environmental performance in LQ-45 companies listed on the Indonesia Stock Exchange in 2025. A quantitative approach was employed using ...

• Pengaruh Company Financial Quality, Company Growth, Firm Size, dan Previous Year Audit Opinion Terhadap Going Concern Audit Opinion (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia 

  Hing, Kathie Partridge (Universitas Sumatera Utara, 2025)

  This study aims to examine the effect of company financial quality, company growth, firm size, and previous year audit opinion on going concern audit opinion among food and beverage companies listed on the Indonesia Stock ...

• Pengaruh Intellectual Capital, Financial Performance, Asset Turnover Dan Profit Margin Terhadap Sustainable Growth Rate Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 

  Hasugian, Desman Fransiskus (Universitas Sumatera Utara, 2025-12-03)

  This study aims to analyze and determine the effect of Intellectual Capital, Financial Performance, Asset Turnover and Profit Margin on the Sustainable Growth Rate, in energy companies listed on Indonesia Stock Exchange ...

• Pengaruh Keberadaan Assurance Provider, Corporate Governance, dan Tindakan Manajamen Laba terhadap Kualitas Keterbacaan Sustainability Reports pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 

  Simanjuntak, Claudie Veronica (Universitas Sumatera Utara, 2025-12-08)

  This study is aimed to determine the effect of the presence of an assurance provider, corporate governance with indicators of independent commissioner proportion, institutional ownership, and the presence of women on the ...

• Pengaruh Perceived Control, Service Convenience, Customer Service, Service Fulfillment Dan Food Quality Terhadap Kinerja Online Food Delivery: Persepsi Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara 

  Sitompul, Irma Yani (Universitas Sumatera Utara, 2025)

  This study aims to determine the effect of access convenience, search convenience, evaluation convenience, transaction convenience, possession convenience, and post-purchase convenience on online ticket performance based ...

• Pengaruh Loan to Deposit, Debt to Asset, dan Foreign Ownership Structure terhadap Return on Asset pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024 

  Diharjo, William (Universitas Sumatera Utara, 2026)

  This study aims to examine the effect of loan to deposit, debt to asset, and foreign ownership structure on return on assets. This research employs a quantitative approach with banking companies listed on the Indonesia ...

• Pengaruh Company Size, Institutional Ownership, dan Audit Committee terhadap Integrated Reporting pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023 

  Annisa, Safira (Universitas Sumatera Utara, 2025)

  This study aims to analyze the effect of company size, institutional ownership, and audit committee on integrated reporting in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. ...

• Pengaruh Ownership Concentration, Auditor Reputation, Company Size, dan Risk Management Committee terhadap Enterprise Risk Management Disclosure pada Perusahaan Basic Materials di BEI Tahun 2021-2024 

  Aisyah, Alya Rahma (Universitas Sumatera Utara, 2025)

  This study aims to determine the effect of ownership concentration, auditor reputation, company size, and risk management committee on enterprise risk management disclosure at basic materials listed companies in Indonesian ...

• Analisis Pengaruh Pertumbuhan Kredit, Non Performing Loan, Restrukturisasi Kredit dan Hapus Buku Kredit Terhadap Harga Saham dengan Profitabilitas Sebagai Variabel Intervening 

  Zendrato, Darno Setiawan B (Universitas Sumatera Utara, 2025)

  This study aims to analyze the effect of credit growth, Non-Performing Loans (NPL), credit restructuring and credit write-offs on stock prices, with profitability as an intervening variable. The research object comprises ...

• Pengaruh Free Cash Flow, Kualitas Aktiva Produktif, Laba Ditahan, Leverage, dan Dividen terhadap Cash Holding pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 

  Harahap, Habelia Oktaviani (Universitas Sumatera Utara, 2025)

  This study aims to determine the effect of free cash flow, quality of productive assets, retained earnings, leverage, dividends on cash holding. The research sample was 132 observations using purposuve sampling technique. ...

• Analisis Hubungan Financial Stability, Nature of Industry, Total Accruals, Change in Directors, dan CEO Pictures terhadap Fraudulent Financial Reporting pada Perusahaan Sektor Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 

  Rajeshprilla, S Yoaha (Universitas Sumatera Utara, 2025)

  This study examines the influence of Financial Stability, Nature of Industry, Total Accruals, Change in Directors, and CEO Pictures on Fraudulent Financial Reporting (FFR) in financial sector companies listed on the Indonesia ...

• Pengaruh Sistem Pengendalian Internal, Kompetensi Karyawan, Tekanan Finansial, dan Budaya Organisasi Terhadap Kecenderungan Tindakan Kecurangan Pada PT Bank Rakyat Indonesia (Persero) Tbk 

  Lumbantoruan, Yosika Aurora (Universitas Sumatera Utara, 2025)

  The study aims to analyse the influence of internal control systems, employee competence, financial pressure, and organizational culture on the tendency to commit fraud at PT Bank Rakyat Indonesia (Persero) Tbk. A ...

• Pengaruh Akuntabilitas, Transparansi, Pengawasan Internal, dan Komitmen Organisasi Terhadap Kinerja Anggaran Berkonsep Value For Money Pada OPD (Organisasi Perangkat Daerah) Di Kota Medan 

  Rahma, Annisa Nurul (Universitas Sumatera Utara, 2025)

  This study aims to examine the influence of accountability, transparency, internal supervision, and organizational commitment on budget performance with a value for money concept on Regional Apparatus Organizations (OPD) ...

• Pengaruh Goal Orientation, Professional Commitment, dan Task Complexity terhadap Ethical Decision Making pada Kantor Akuntan Publik di Kota Medan 

  Nababan, V. Anderson Unedo (Universitas Sumatera Utara, 2025)

  This study aims to test and determine the effect of Goal Orientation, Professional Commitment, and Task Complexity on Ethical Decision Making at the Public Accounting Firm in Medan City. This study uses a quantitative ...

• Pengaruh Locus of Control, Machiavellian Effect, Time Budget Pressure dan Turnover Intention terhadap Perilaku Disfungsional Auditor di Kantor Akuntan Publik (KAP) Kota Medan 

  Hutauruk, Yohana Elysia (Universitas Sumatera Utara, 2025)

  This study aims to analyze and determine the influence of the variables of Locus of Control, Machiavellian Effect, Time Budget Pressure, and Turnover Intention on their relationship to Dysfunctional Behavior of Auditors ...

• Pengaruh Locus Of Control, Pengalaman Auditor, Time Budget Pressure, Kompleksitas Tugas, dan Risiko Audit terhadap Skeptisisme Profesional Auditor dengan Etika Sebagai Moderasi (Studi Kasus Pada Kantor Inspektorat Pemerintah Daerah Kota Gunungsitoli) 

  Telaumbanua, Alfanita Gratia (Universitas Sumatera Utara, 2025)

  This study aims to analyze the effect of locus of control, auditor experience, time budget pressure, task complexity, and audit risk on auditors professional skepticism, with ethics serving as a moderating variable. The ...

• Analisis Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan Menggunakan M-Beneish Score pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 

  Siregar, Malony Larissa (Universitas Sumatera Utara, 2025)

  This study was conducted to determine the effect of diamond fraud on financial statement fraud. This study is a quantitative study with a population of 90 energy sector companies listed on the Indonesia Stock Exchange (IDX) ...

• Pengaruh Kepemilikan Manajerial, Komite Audit, Ukuran KAP dan Spesialisasi Auditor Terhadap Kualitas Audit Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024 

  Siregar, Riwanda Arfan (Universitas Sumatera Utara, 2026)

  This research aims to analyze The Influence of Managerial Ownership, Audit Committee, Public Accounting Firm Size and Auditor Specialization On Audit Quality In Property And Real Estate Companies listed on the Indonesia ...

• Analisis Faktor yang Mempengaruhi Keputusan Gereja Untuk Penerapan ISAK 35 dalam Persepsi Good Corporate Governance (Studi Kasus Gereja di Kota Medan) 

  Ginting, Tesalonika Regina Salom (Universitas Sumatera Utara, 2025)

  This study aims to analyze the factors that influence church leaders’ decisions to adopt ISAK 35 (Interpretation of Financial Accounting Standards No. 35) as the financial reporting standard for nonprofit organizations. A ...

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