Browsing Department of Accounting by Submit Date
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Analisis Faktor-Faktor yang Berpengaruh terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024
(Universitas Sumatera Utara, 2025)This study aims to identify the factors that influence tax avoidance, with corporate governance as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2024. The ... -
Pengaruh Pengungkapan Environmental, Social, and Governance serta Kebijakan Utang terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and debt policy on firm value, with institutional ownership serving as a moderating variable. The research focuses on companies ... -
Analisis Determinan Environmental, Social & Governance (ESG) dengan Industri Sensitif sebagai Variabel Moderasi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine the determinants of Environmental, Social & Governance (ESG) with sensitive industries as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 ... -
Analisis Pengaruh Perputaran Piutang Usaha, Ukuran Perusahaan, Struktur Modal, dan Pengembalian Investasi terhadap Pertumbuhan Laba Perusahaan Pembiayaan di Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of accounts receivable turnover, firm size, capital structure, and return on investment on the profit growth of financing companies in Indonesia. The sample for this study consists of ... -
Pengaruh Return on Asset, Debt to Equity Ratio, Net Profit Margin, dan Current Ratio terhadap Ekspektasi Investor pada Perusahaan Publik Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine the effect of Return on Assets, Debt to Equity Ratio, Net Profit Margin, and Current Ratio on Investor Expectations in public companies in the Property and Real Estate sub-sector ... -
Pengaruh Loan to Deposit Ratio, Operating Expense, Return on Assets, Inflation, dan Bank Size terhadap Non Performing Loan pada Bank Umum Konvensional yang Terdaftar di BEI Periode 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the influence loan to deposit ratio, operating expense, return on assets, inflation, and bank size on non performing loan in conventional commercial banks listed on the Indonesia Stock Exchange ... -
Pengaruh Dividend Payout Ratio, Struktur Aset, Stabilitas Penjualan, Ukuran Perusahaan dan Risiko Bisnis Terhadap Keputusan Pendanaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023
(Universitas Sumatera Utara, 2025)Funding decisions are decisions to seek available funding sources. Funding decisions are often said to be capital structure policies because in making these decisions, financial managers need to consider and analyze economic ... -
Penilaian Tingkat Kesehatan Bank Menggunakan Metode Pendekatan RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) pada Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to assess the soundness of conventional banks listed on the Indonesia Stock Exchange for the 2019–2023 period using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) approach. The ... -
Analisis Pengaruh Kompetensi, Motivasi Kerja dan Profesionalisme terhadap Kinerja Guru Akuntansi di Era Global dengan Melihat Peran Pemerintah Kab. Labuhanbatu Utara sebagai Variabel Modereting
(Universitas Sumatera Utara, 2017)The problem discussed in this research is: What is the influence of competence, work motivation, and professionalism on the performance of accounting teachers in the global era, considering the role of the North Labuhan ... -
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 ...