Department of Accounting: Recent submissions
Now showing items 141-160 of 7729
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Pengaruh Etika Auditor, Komitmen Organisasi, Independensi, Kompetensi dan Pengalaman terhadap Kualitas Audit pada Kantor Akuntan Publik Wilayah Kota Medan
(Universitas Sumatera Utara, 2025)This purpose of this study is to measure the effect of Auditor Ethics, Organizational Commitment, Independence, Competence, Experience on Audit Quality on Public Accounting Firms in Medan. This study is associative, using ... -
Pengaruh Leverage, Likuiditas, dan Kepemilikan Manajerial terhadap Financial Distress dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the effect of leverage, liquidity, and managerial ownership on financial distress with profitability as a moderating variable in transportation companies listed on the Indonesia ... -
Pengaruh Intensitas Modal, Intensitas Persediaan, Profitabilitas, dan Leverage terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of capital intensity, inventory intensity, profitability and leverage on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 ... -
Pengaruh Motivasi, Profesionalisme, Komitmen Organisasi, dan Etika Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik Wilayah Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of motivation, professionalism, organizational commitment, and auditor ethics on audit quality at Public Accounting Firms in the Medan City area. The research adopts a quantitative ... -
Pengaruh Ukuran Dewan Direksi, Kepemilikan Institusional, Ukuran Perusahaan dan Kinerja Lingkungan terhadap Sustainability Report Disclosure pada Perusahaan Pertambangan dan Energi yang Terdaftar di Bursa Efek Indonesia periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of board size, institutional ownership, firm size, and environmental performance on sustainability report disclosure in mining and energy sector companies listed on the Indonesia Stock ... -
Pengaruh Firm Size, Firm Age, dan Managerial Ownership terhadap Biodiversity Disclosure pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This research aims to analyze the effect of firm size, firm age, and managerial ownership on biodiversity disclosure in companies listed on the Indonesia Stock Exchange. The samples consists of companies from energy, basic ... -
Pengaruh Motivasi Auditor, Etika Profesi, Budaya Organisasi dan Independensi Auditor Terhadap Kualitas Audit
(Universitas Sumatera Utara, 2025)This study aims to find out and analyze the influence of Auditor Motivation, Professional Ethics, Organizational Culture and Auditor Independence on Audit Quality. The type of data used is primary data collected using ... -
Evaluasi Kesuksesan Online Marketplace di Indonesia dengan Pendekatan Teori Kesuksesan Sistem Informasi: Persepsi Mahasiswa Akutansi Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)The primary objective of this study is to evaluate the success of online marketplaces in Indonesia using the Information System Success Theory approach, based on the perceptions of Accounting students at the Faculty ... -
Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Pelayanan terhadap Kepuasan Pengguna Sistem Informasi Akuntansi (Studi pada Pengguna Aplikasi E-Commerce Tokopedia)
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of system quality, information quality and service quality on user satisfaction of accounting information systems by conducting studies on users of the Tokopedia application. The ... -
Pengaruh Pertumbuhan Penjualan, Ukuran Perusahan dan Intensitas Modal terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2024)The objective of the research is to examine the effects of sales growth, firm size, and capital intensity on tax avoidance with audit committee as a moderating variable. The research analyses 66 mining companies listed on ... -
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 ...