Department of Accounting: Recent submissions
Now showing items 121-140 of 7729
-
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 ... -
Pengaruh Foreign Ownership, Pemanfaatan Tax Haven, dan Tax Uncertainty terhadap Praktik Thin Capitalization Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019 - 2023
(Universitas Sumatera Utara, 2025)This study aims to provide empirical evidence on the influence of foreign ownership, tax haven utilization, and tax uncertainty on the practice of thin capitalization among multinational companies listed on the Indonesia ... -
Pengaruh Umur Perusahaan, Net Profit Margin, Kepemilikan Institusional, Leverage, Profitabilitas terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Energi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of company age, net profit margin, institutional ownership, leverage, and profitability on human resource accounting disclosure in energy companies listed on the Indonesia Stock ... -
Pengaruh Capital Structure, Growth Opportunity, Earning Persistence, dan Systematic Risk Terhadap Earning Response Coefficient Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
(Universitas Sumatera Utara, 2025)This research aims to analyze the effect of capital structure, growth opportunity, earning persistence, and systematic risk on the earnings response coefficient in energy sector companies listed on the Indonesia Stock ... -
Pengaruh Intensitas Emisi Karbon, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Emisi Karbon pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study investigates the factors that influence carbon emission disclosure, including carbon emissions intensity, environmental performance, environmental management system, financial performance, and company age in ... -
Pengaruh Penekanan Anggaran, Komitmen Organisasi, Partisipasi Anggaran dan Asimetri Informasi terhadap Senjangan Anggaran pada Pemerintah Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of budget emphasis, organizational commitment, budget participation and information asymmetry to budgetary slack. The population in this study were 110 employees at 55 ... -
Pengaruh Pressure, Opportunity, dan Capability terhadap Financial Statement Fraud pada Perusahaan BUMN Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Pressure, Opportunity, and Capability on Financial Statement Fraud in BUMN in 2019-2023. This type of research is causal associative with the research population of BUMN ... -
Pengaruh Relative Advantage, Compatibility, Complexity, Observability dan Trialability Terhadap Adopsi Mobile Banking pada Kalangan Mahasiswa Perguruan Tinggi Negeri di Kota Medan
(Universitas Sumatera Utara, 2025)This research aims to measure the influence of Relative Advantage, Compatibility, Complexity, Observability and Trialability on the Adoption of Mobile Banking among Students of Public Universities in Medan City. The ... -
Efektivitas dan Kontribusi Penerimaan Pajak Daerah terhadap Pendapatan Asli Daerah pada Pemerintahan Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to analyze the effectiveness and contribution of local tax revenues to the Regional Original Revenue (PAD) of the Medan City Government during the period 2016–2019. The types of local taxes examined include ... -
Dimensi E Servqual dalam Mengukur Continuance Use Aplikasi Ojek Online (OJOL): Perspektif Mahasiswa Akuntansi sebagai Generasi Digital
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of e-servqual dimensions on user satisfaction and its impact on the continuance use of ojek online application among active undergraduate accounting students at the Faculty of ... -
Pengaruh Elektronik Audit (E-Audit), Kompetensi Auditor, Independensi Auditor, Pengalaman Kerja terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan)
(Universitas Sumatera Utara, 2025)This research aims to determine and analyze the influence of Electronic Audit (E-Audit), Auditor Competency, Auditor Independence and Work Experience on Audit Quality (Empirical Study at a Public Accounting Firm in Medan ... -
Faktor-Faktor yang Mempengaruhi Kualitas Audit di Inspektorat Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of competence, integrity, and work experience on audit quality at the Medan City Inspectorate. The research employs a quantitative descriptive design, which involves a systematic ... -
Pengaruh Motivasi Investasi, Modal Minimal Investasi, Pengetahuan Investasi, Dan Return Investasi Terhadap Minat Investasidi Pasar Modal (Studi Kasus Mahasiswa Akuntansi S1 Reguler Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Investment Motivation, Minimum Investment Capital, Investment Knowledge, and Return on Investment Interest in the capital market. The population in this study were S1 Accounting ... -
Analisis Pengaruh Faktor – Faktor yang Mempengaruhi Kelancaran Proses Produksi pada PT Sinergi Gula Nusantara
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of production process planning, the application of raw material cost accounting, operational costs, and accountability on the smoothness of the production process at PT Sinergi ... -
Pengaruh Akuntabilitas, Transparansi, Rule of Law, Efektivitas dan Efisiensi terhadap Kinerja Pemerintah Daerah dengan Pengawasan sebagai Variabel Moderasi pada Pemerintah Daerah Kabupaten Langkat
(Universitas Sumatra Utara, 2025)This study aims to analyze the influence of accountability, transparency, supremacy of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency ... -
Pengaruh Leverage, Profitabilitas, Konsentrasi Kepemilikan, dan Ukuran Perusahaan Terhadap Enterprise Risk Management Disclosure pada Perusahaan Industri Penghasil Bahan Baku yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of leverage, profitability, ownership concentration, and company size on enterprise risk management disclosure in raw material producing industrial companies listed on the Indonesia ... -
Pengaruh Transfer Pricing, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of transfer pricing, sales growth, and profitability on tax avoindance, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange ... -
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Return Saham dengan Inflasi dan Suku Bunga Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine and analyze whether profitability, liquidity, and leverage affect stock returns with inflation and interest rates as moderating variables in energy sector companies listed on the ... -
Pengaruh Skeptisisme Profesional, Kompetensi, Independensi, dan Etika Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the influence of professional skepticism, competence, independence, and auditor ethics on audit quality at Public Accounting Firms in Medan, both partially and simultaneously. ... -
Pengaruh Audit Fee, Auditor Specialization, Audit Report Lag, dan Company Size terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of the audit fee variable, auditor specialization, audit report lag, and company size on audit quality in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. ...