Department of Accounting: Recent submissions
Now showing items 101-120 of 7728
-
Pengaruh Literasi Keuangan, Locus of Control, Toleransi Risiko dan Persepsi Risiko terhadap Keputusan Investasi di Pasar Modal (Studi pada Investor di Kota Medan)
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial literacy, locus of control, risk tolerance, and risk perception on investment decisions in the capital market. The research focuses on individual stock investors residing ... -
Pengaruh Independensi, Kompetensi, Pengalaman, dan Tekanan Anggaran Waktu Terhadap Skeptisisme Profesional Auditor pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of independence, competence, experience, and time budget pressure on auditor's professional skepticism at public accounting firms in Medan. This research uses a quantitative approach ... -
Pengaruh Kemandirian Keuangan, Efisiensi Keuangan, Solvabilitas Anggaran dan Indeks Pembangunan Manusia terhadap Financial Sustainability Pemerintah Daerah di Seluruh Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of financial independence, financial efficiency, budget solvency and human development index on the financial sustainability of local governments throughout Indonesia. This study uses ... -
Pengaruh Diversitas Gender Direksi, Ukuran Dewan Komisaris, Dewan Komisaris Independen, Dan Kepemilikan Institusional Terhadap Pengungkapan Green Banking Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This research aims to measure the influence of Directors' Gender Diversity on Green Banking Disclosures, the influence of the Size of the Board of Commissioners on Green Banking Disclosures, the influence of the Independent ... -
Pengaruh Pengalaman, Independensi, Kompetensi, dan Tekanan Anggaran Waktu terhadap Skeptisisme Profesional pada Auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to examine and determine the influence of Experience, Independence, Competence, and Time Budget Pressure on Professional Skepticism among auditors of the Financial and Development Supervisory Agency of North ... -
Pengaruh Ukuran Perusahaan, Free Cash Flow, Profitabilitas, dan Leverage Terhadap Manajemen Laba pada Perusahaan Non Cylical Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze and prove the effect of company size, free cash flow, profitability and leverage on earnings management in Consumer Non-cyclical food and beverage subsector companies listed on the IDX in 2020-2023. ... -
Pengaruh Leverage, Profitabilitas, dan Likuiditas Terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of financial variables such as leverage, profitability, and liquidity on sustainability report disclosure in consumer goods sector manufacturing companies listed on the Indonesia Stock ... -
Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan terhadap Kepuasan Pengguna Sistem Informasi Pemerintah Daerah pada Puskesmas di Kota Palembang
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of system quality, information quality, and service quality on user satisfaction of local government information systems at the Puskesmas Palembang. The research is based on primary ... -
Analisis Pengaruh Tata Kelola, Komitmen Organisasi, Reward, dan Punishment terhadap Implementasi Anggaran Berbasis Kinerja pada Rumah Sakit Umum Daerah Panyabungan
(Universitas Sumatera Utara, 2025)This research aims to determine the influence of Governance, Organizational Commitment, Rewards and Punishment On The Implementation Of Performance-Based Budgeting at The Regional General Hospital of Panyabungan. The ... -
Pengaruh Leverage, Ukuran Perusahaan, Nilai Perusahaan dan Kepemilikan Manajerial Terhadap Agresivitas Pajak pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of leverage, firm size, firm value, and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange. Tax aggressiveness has ... -
Analisis Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2022 – 2023
(Universitas Sumatera Utara, 2025)This study aims to test and prove the factors that influence real earnings management. Factors examined include Leverage, profitability, and company size. This study uses quantitative methods with a causal associative ... -
Peran Dynamic Capability Dalam Meningkatkan Sustainable Performance: Mediasi Environmental Social Governance (Esg) Strategy pada Perusahaan Kelapa Sawit di Medan
(Universitas Sumatera Utara, 2025)This study investigates the role of dynamic capabilities, specifically absorptive capability and adaptive capability, in enhancing sustainable performance, with Environmental, Social, and Governance (ESG) strategy as a ... -
Pengaruh Kupon, Peringkat Obligasi, dan Maturitas terhadap Yield to Maturity Obligasi Korporasi Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of coupon, bond rating, and maturity on yield to maturity corporate bonds of infrastructure sector. Type of this study is causal associative research and uses secondary data. The ... -
Pengaruh Agresivitas Pajak, Kepemilikan Institusional, Ukuran Perusahaan, dan Timeliness Laporan Keuangan terhadap Volatilitas Idiosinkratik pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of tax aggressiveness, institutional ownership, firm size, and timeliness of financial statements on idiosyncratic volatility in banking companies listed on the Indonesia Stock ... -
Analisis Pengaruh Transformasi Digital, Strategi Bisnis, dan Kesiapan Modal Struktural Terhadap Kinerja Keuangan UMKM Di Sumatera Utara dengan Adopsi Sistem Informasi Akuntansi Sebagai Variabel Intervening
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of digital transformation, business strategy and structural capital readiness on the financial performance of MSMEs in North Sumatra with the adoption of accounting information ... -
Analisis Faktor-Faktor Yang Mempengaruhi Minat Investasi Mahasiswa Akuntansi Dengan Platform Investasi Online Menggunakan Aplikasi Bibit
(Universitas Sumatera Utara, 2024)This Study Aims To Analyze The Factors That Influence The Investment Interest Of Accounting Students At The University Of North Sumatra (USU) On An Online Investment Platform Using The Bibit Application. The Background Of ... -
Pengaruh Dewan Direksi, Kinerja Keuangan, Bank Size, Financial Slack, dan Kepemilikan Asing terhadap Pengungkapan Green Banking pada Bank Umum di Indonesia Tahun 2020–2023
(Universitas Sumatera Utara, 2025)This study aims to determine the Influence of the Board of Directors, Financial Performance, Bank Size, Financial Slack and Foreign Ownership on Green Banking Disclosure in Commercial Banks in Indonesia in 2020-2023. ... -
Pengaruh Struktur Modal, Kepemilikan Institutional, Research and Development terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Listing di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine and provide evidence on the influence of capital structure, institutional ownership, and research and development on firm value in pharmaceutical sub-sector companies listed on the Indonesia ... -
Pengaruh Asset Growth, Current Ratio, Return on Asset, dan Total Asset Turnover terhadap Beta Saham pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to determine and prove the effect of asset growth, current ratio, return on assets, and total asset turnover on beta stocks in property and real estate companies listed on the Indonesia Stock Exchange for ... -
Pengaruh Corporate Profitability, Multinasionalism, Company Size, Tax Haven Utilization, Dan Capital Intensity Perusahaan Terhadap Debt To Equity Ratio Sebagai Alat Ukur Dalam Thin Capitalization Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2022-2023
(Universitas Sumatera Utara, 2025)This study aims to empirically examine the influence of corporate profitability, multinationalism, company size, tax haven utilization, and capital intensity on the debt-to-equity ratio, which serves as an indicator of ...