Department of Accounting: Recent submissions
Now showing items 21-40 of 7737
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Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, Biaya Lingkungan Terhadap Kinerja Keuangan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Intervening pada Perusahaan Minyak dan Gas di Bursa Efek Indonesia Periode 2020-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of company size, enviromental performance, and enviromental costs on financial performance with corporate social responsibility (CSR) disclosure as an intervening variable in oil ... -
Pengaruh Struktur Modal, Intellectual Capital, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of capital structure, intellectual capital, and firm size on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 ... -
Pengaruh Profitabilitas , Leverage,Company Age, Company Size Terhadap Audit Report Lag Analisis Data Panel Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (2020 -2023 )
(Univeritas Sumatera Utara, 2025)This study aims to examine the effect of Profitability, Leverage, Company Age on Audit Report Lag in Manufacturing Industry companies listed on the Indonesia Stock Exchange. This type of research is associative causal ... -
Analisis Pengaruh Ukuran Direksi, Komisaris Independen, dan Kinerja Perusahaan Terhadap Pengungkapan Lingkungan, Sosial, dan Tata Kelola (LST) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of board size, independent commissioners, and corporate performance on environmental, social, and governance (ESG) disclosure. The research employs a quantitative method with a ... -
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada PT. Global Bisnis Adisatria Regional Sumatera)
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of accounting information systems and internal control on the performance of the company PT. Global Bisnis Adisatria. Data collection techniques in research use questionnaires. ... -
Pengaruh Board Gender Diversity, Pengungkapan Corporate Social Responsibility, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023–2024
(Universitas Sumatera Utara, 2025)This study seeks to examine the impact of board gender diversity, Corporate Social Responsibility (CSR) disclosure, leverage, and firm size on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange ... -
Pengaruh Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Kepemilikan Asing, dan Kepemilikan Institusional terhadap Sinkronisitas Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of board of commissioners size, board of commissioners independence, foreign ownership, and institutional ownership on stock price synchronicity, based on agency theory. The population ... -
Pengaruh Pemanfaatan Tax Haven Country, Significant Foreign Ownership, dan Komite Audit terhadap Praktik Thin Capitalization pada Perusahaan Multinasional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023-2024
(Universitas Sumatera Utara, 2025)This study aims to obtain empirical evidence regarding the effect of tax haven country utilization, significant foreign ownership, and audit committee on thin capitalization practices in multinational companies listed on ... -
Faktor-faktor yang Mempengaruhi Capaian Nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA) Satker pada Wilayah Kerja KPPN Medan II
(Universitas Sumatera Utara, 2025)This study aims to identify the factors influencing the achievement of Budget Implementation Performance Indicators (IKPA) scores in working units (Satker) within the jurisdiction of State Treasury Service Office (KPPN) ... -
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Investasi Daerah terhadap Kemandirian Keuangan Daerah pada Pemerintahan Kabupaten/Kota Provinsi Sumatera Utara Tahun 2019-2023
(Universitas Sumatera Utara, 2025)The study aims to determine the effect of local revenue, general allocation funds, special allocation funds, and region investment toward regional financial indepence in regency/city at north sumatra province in 2019-2023. ... -
Pengaruh Kompetensi, Skeptisisme Profesional, Rotasi Audit, dan Etika Profesi Terhadap Kualitas Audit (Studi Empiris pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2025-10-17)This study aims to analyze the effect of competence, professional skepticism, audit rotation, and professional ethics on audit quality. The research method used is quantitative method. This study uses primary data by ... -
Pengaruh Kinerja Lingkungan, Kinerja Karbon, dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study investigates the impact of environmental performance, carbon performance, and company size on the extent of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from ... -
Pengaruh Transparansi, Akuntabilitas, Sistem Pengendalian Internal, dan Partisipasi Stakeholders Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah pada Pendidikan Menengah Negeri di Kecamatan Kotanopan Kabupaten Mandailing Natal
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of transparency, accountability, internal control systems, and stakeholders participation on the effectiveness of School Operational Assistance fund management in public secondary ... -
Pengaruh Product Market Competition, Disclosure Of Related Party Transactions, Cash Flow Rights, Dan Institutional Ownership Terhadap Related Party Transactions (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2023)
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Product Market Competition, Disclosure of Related Party Transactions, Cash Flow Rights, and Institutional Ownership on Related Party Transactions in manufacturing companies ... -
Evaluasi Kinerja UMKM Kafe dan Restoran di Medan: Aplikasi Prinsip Systrust pada Keandalan Sistem Informasi Akuntansi
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of Systrust dimensions on firm performance among MSME (Micro, Small, and Medium Enterprises) cafes and restaurants in Medan. The dimensions analyzed include availability, confidentiality, ... -
Pengaruh Penjualan, Ukuran Perusahaan,Intellectual Capital, dan Leverage terhadap Perilaku Sticky Cost di Perusahaan Manufaktur Sektor Healthcare yang Terdaftar di Bei Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of sales, firm size, intellectual capital, and leverage on sticky cost behavior. Sticky cost refers to a condition in which company costs do not decrease proportionally with a decline ... -
Pengaruh Perceived Ease Of Use Dan Perceived Usefulness Terhadap Adopsi Penggunaan Fintech Berbasis QRIS (Studi Pada UMKM Kuliner Di Kota Medan)
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of perceived ease of use and perceived usefulness on the adoption of QRIS-based fintech (a study on culinary SMEs in the city of Medan). The theoretical framework used is the Technology ... -
Pengaruh Penerapan Carbon Accounting, Debt To Equity Ratio, dan Dividen Payout To Ratio terhadap Nilai Perusahaan Dengan Environmental, Social, and Governance Performance Sebagai Variabel Mediasi Pada Perusahaan Perkebunan Kelapa Sawit Di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Carbon Accounting, Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on Firm Value with Environmental, Social, and Governance (ESG) performance as a mediating variable. ... -
Efektivitas Penagihan Pajak dengan Surat Tagihan Pajak, Surat Teguran dan Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2025)So far, the realization of tax revenue has not been optimal. Not yet optimal realization of tax revenue is due to the large number of tax arrears that are not paid by taxpayers. One of the ways that the Directorate General ... -
Pengaruh Financial Literacy dan Motivasi Investasi terhadap Minat Investasi pada Pasar Modal di Kalangan Generasi Milenial dengan Pendapatan sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial literacy and investment motivation on investment interest in the capital market among millennials, with income as a moderating variable. The research employs an associative ...