Department of Accounting: Recent submissions
Now showing items 21-40 of 7641
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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 ... -
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 ...