Department of Accounting: Recent submissions
Now showing items 21-40 of 7728
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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 ... -
Analisis Beneish M-Score terhadap Pendeteksian Kecurangan Laporan Keuangan pada perusahaan jasa sektor Properti, Real Estate, dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the effect of Beneish M-Score in detecting financial statement fraud in property, real estate, and building construction sector service companies listed on the Indonesian stock ... -
Analisis Pengaruh Motivasi Belanja Hedonis, Ulasan Pelanggan, Nilai Utilitarian, dan Akuntansi Mental terhadap Pembelian Impulsif di E-Commerce Shopee (Studi Empiris Mahasiswa Akuntansi Universitas Sumatera Utara Tahun 2019-2021)
(Universitas Sumatera Utara, 2025)This study aims to prove the influence of hedonic shopping motivation, customer review, utilitarian value, and mental accounting on impulsive buying in e-commerce shopee (an empirical study of accounting students at ... -
Pengaruh Ownership Concentration, Firm Size, dan Komisaris Independen terhadap Water Disclosure pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of ownership concentration, firm size, and independent commissioners on water disclosure in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock ... -
Pengaruh Audit Commitees, Profitability, Size of the Board of Directors, Frequency of Board of Commissioners Meetings terhadap Sustainability Report Disclosure pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of audit committees, profitability, size of the board of directors, frequency of board of commissioners meetings on sustainability report disclosure in mining sector manufacturing ... -
Pengaruh Dana Pihak Ketiga, Bank Size, Capital Adequacy Ratio, Loan Deposit Ratio, dan Non Performing Loan terhadap Penyaluran Kredit
(Universitas Sumatera Utara, 2025)This study was conducted to determine the effect of Third Party Fund, Bank Size, Capital Adequacy Ratio, Loan Deposit Ratio, and Non Performing Loan on kredit distribution in banking companies listed on the Indonesia ... -
Pengaruh Multinationality, Tax Haven Utilization, Ketidakpastian Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Thin Capitalization pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of multinationality, tax haven utilization, tax uncertainty, foreign ownership, and firm size on thin capitalization in manufacturing companies listed in the BEI for year 2019-2022. ... -
Pengaruh Intellectual Capital dan Green Accounting terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the influence of Intellectual Capital and Green Accounting on Company Value with Corporate Social Responsibility as a mediating variable. The research was conducted on mining ... -
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Food And Beverage yang Terdaftar di BEI Tahun 2020 – 2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial performance on firm value with Good Corporate Governance (GCG) as, a moderating variable in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) ... -
Pengaruh Konsentrasi Kepemilikan, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Intellectual Capital Disclosure (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2019-2023)
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of ownership concentration, profitability, leverage, and firm size on Intellectual Capital Disclosure (ICD) in the banking sector listed on the Indonesia Stock Exchange (BEI) for ...