Department of Accounting: Recent submissions
Now showing items 21-40 of 7552
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Sistem Perencanaan dan Pengadaan Aset Tetap pada Telkom Property Area 1
(Universitas Sumatera Utara, 2020)Suatu perusahaan sangat membutuhkan aset untuk mencapai tujuan yang sudah ditetapkan dalam menjalankan kegiatan operasionalnya. Aset-aset ini diperoleh melalui modal sendiri ataupun pinjaman, termasuk didalamnya aset tetap. ... -
Peran Anggaran sebagai Alat Perencanaan dan Pengendalian Pada Pengadilan Tata Usaha Negara (PTUN) Medan
(Universitas Sumatera Utara, 2020)Penyusunan anggaran merupakan hal yang penting bagi suatu instansi untuk menentukan kegiatan-kegiatan di masa yang akan datang. Dengan menyusun anggaran, sasaran dan tujuan yang diinginkan akan tercapai. Proses ini ... -
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi pada Pemerintah Kabupaten/Kota Daerah Istimewa dan Khusus Tahun 2018-2022
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the influence of regional original revenue, general allocation fund, special allocation fund, and capital expenditure on the level of regional financial independence, with economic ... -
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan Struktur Modal sebagai Variabel Moderating pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)This study aims to examine the influence of Good Corporate Governance (GCG)components-including institutional ownership, public ownership,audit committee,board of commissioners' independence, and board of directors' ... -
Analisis Komparatif Model Altman Z-Score, Grover, Springate, dan Zmijewski Dalam Memprediksi Kebangkrutan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)Companies experiencing prolonged financial distress are more likely to face bankruptcy. Bankruptcy can cause significant losses to various stakeholders, making it essential to have predictive models that provide early ... -
Pengaruh Mekanisme Komite Audit terhadap Income Smoothing Dimoderasi oleh Prudence pada Perusahaan LQ45 yang Terdaftar di BEI
(Universitas Sumatera Utara, 2024)This study aims to obtain empirical evidence regarding the relationship between the audit committee mechanism and income smoothing. The audit committee mechanism in this research is examined through its size, independence, ... -
Pengaruh Likuiditas, Ukuran Perusahaan, Laba Sebelum Pajak, Variabilitas Harga Pokok, dan Financial Leverage terhadap Pemilihan Metode Akuntansi Persediaan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2022
(Universitas Sumatera Utara, 2025)The objective of this study is to mitigate the deleterious effects on liquidity, firm size, profit before tax, cost of goods sold variability, and financial leverage associated with the selection of inventory accounting ... -
Pengaruh Current Ratio, Debt to Equity Ratio, Earnings per Share, dan Return on Assets Terhadap Harga Saham Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2022-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of Current Ratio, Debt to Equity Ratio, Earnings per Share, and Return on Assets on Stock Price in non-cyclicals consumer sector companies. The population in this study of ... -
Pengaruh Dewan Komisaris, Komite Audit, Tangibilitas, Dan Sustainability Reporting Terhadap Efisiensi Investasi Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022
(Universitas Sumatera Utara, 2024)This study aims to examine the impact of the board of commissioners, audit committee, tangibility, and sustainability reporting on investment efficiency in consumer goods companies listed on the Indonesia Stock Exchange ... -
Ketepatan Model Altman, Springate, Zmijewski, dan Grover dalam Memprediksi Financial Distress pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023
(Universitas Sumatera Utara, 2025)This study aims to determine the accuracy of the Altman, Springate, Zmijewski and Grover models in predicting financial distress in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. ... -
Analisis Pengaruh Ukuran Perusahaan, Tingkat Hutang, EBIT, ROA dan ROE terhadap Penciptaan Nilai (Value Creation) pada Perusahaan Sektor Farmasi yang Terdaftar di BEI Periode 2019-2022
(Universitas Sumatera Utara, 2025)This research aims to determine the influence of company size, leverage, EBIT, ROA and ROE on value creation in pharmaceutical sector companies listed on the IDX for the 2019-2022 period. The research sample consisted ... -
Pengaruh Herding Bias, Illusion of Control Bias, Cognitive Dissonance Bias, dan Loss Aversion Bias terhadap Keputusan Investasi di Reksa Dana
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of herding bias, illusion of control bias, cognitive dissonance bias, and loss aversion bias to investment decision in reksa dana. This study uses quantitative methods with data ... -
Pengaruh Inflasi, Pertumbuhan Ekonomi, dan Leverage Terhadap Perubahan Laba: Peran Moderasi Tingkat Suku Bunga pada Kantor Regional dan Cabang PT. Bank Rakyat Indonesia (Persero) Tbk. di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of inflation, economic growth, and leverage on profit changes, as well as explore the moderating role of interest rates. The research object is PT. Bank Rakyat Indonesia (Persero) ... -
Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Pertumbuhan Perusahaan, Jenis KAP Terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultural yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Biological Asset Intensity, Firm Size, Firm Growth, and Type of Public Accounting Firm on the Biological Asset Disclosure in agricultural companies listed on the Indonesia Stock ... -
Pengaruh Perceived Usefulness dan Perceived Ease of Use terhadap Behavioral Intention to Use Pengguna Gopay Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This research aims to determine and analyze the influence of Perceived Usefulness and Perceived Ease of Use on the Behavioral Intention to Use of Gopay Users. Case Study of Accounting Students, Faculty of Economics and ... -
Pengaruh Environmental Disclosure, Competitive Advantage, Green Product Innovation, dan Human Capital terhadap Kinerja Keuangan Perusahaan Manufaktur yang terdaftar di Bei Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the effect of Environmental Disclosure, Competitive Advantage, Green Product Innovation and Human Capital on the Financial Performance of Manufacturing Companies Listed on the ... -
Analisis Pengaruh Likuiditas, Leverage, Ukuran Perusahaan dan Dividend Payout Ratio terhadap Harga Saham Ketika Ex-Dividend Date pada Perusahaan Manufaktur yang Terdaftar di BEI 2018-2022
(Universitas Sumatera Utara, 2024)This study aims to analyze the influence of liquidity, leverage, firm size, and dividend payout ratio on stock prices during the ex-dividend date for State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange, ... -
Pengaruh Kecukupan Modal, Likuiditas, Pembiayaan Bermasalah, dan Pendapatan Berbasis Jasa terhadap Pembiayaan dengan Prinsip Bagi Hasil pada Bank Umum Syariah di Indonesia Periode 2018-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of capital adequacy ratio, liquidity, non performing financing, and fee based income with the principle of profit sharing at Islamic Commercial Banks (BUS) in Indonesia for the ... -
Analisis Faktor-Faktor yang Mempengaruhi Internet Financial Reporting (Studi Kasus pada Perusahaan Food and Beverage Terdaftar di BEI Tahun 2018-2023)
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of Company Size, Profitability, Liquidity, Public Ownership and Age Listings against Internet Financial Reporting on the company food and beverage which is listed on the Indonesia ... -
Pengaruh Intellectual Capital, Financial Leverage, dan Firm Size Terhadap Sustainable Growth Rate dengan Profitability Sebagai Variabel Moderasi (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the effect of Intellectual Capital, Financial Leverage, and Firm Size on the Sustainable Growth Rate, with Profitability as a moderating variable, in property and real estate companies ...