Department of Accounting: Recent submissions
Now showing items 41-60 of 7641
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Efektivitas dan Kontribusi Penerimaan Pajak Daerah terhadap Pendapatan Asli Daerah pada Pemerintahan Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to analyze the effectiveness and contribution of local tax revenues to the Regional Original Revenue (PAD) of the Medan City Government during the period 2016–2019. The types of local taxes examined include ... -
Dimensi E Servqual dalam Mengukur Continuance Use Aplikasi Ojek Online (OJOL): Perspektif Mahasiswa Akuntansi sebagai Generasi Digital
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of e-servqual dimensions on user satisfaction and its impact on the continuance use of ojek online application among active undergraduate accounting students at the Faculty of ... -
Pengaruh Elektronik Audit (E-Audit), Kompetensi Auditor, Independensi Auditor, Pengalaman Kerja terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan)
(Universitas Sumatera Utara, 2025)This research aims to determine and analyze the influence of Electronic Audit (E-Audit), Auditor Competency, Auditor Independence and Work Experience on Audit Quality (Empirical Study at a Public Accounting Firm in Medan ... -
Faktor-Faktor yang Mempengaruhi Kualitas Audit di Inspektorat Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of competence, integrity, and work experience on audit quality at the Medan City Inspectorate. The research employs a quantitative descriptive design, which involves a systematic ... -
Pengaruh Motivasi Investasi, Modal Minimal Investasi, Pengetahuan Investasi, Dan Return Investasi Terhadap Minat Investasidi Pasar Modal (Studi Kasus Mahasiswa Akuntansi S1 Reguler Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Investment Motivation, Minimum Investment Capital, Investment Knowledge, and Return on Investment Interest in the capital market. The population in this study were S1 Accounting ... -
Analisis Pengaruh Faktor – Faktor yang Mempengaruhi Kelancaran Proses Produksi pada PT Sinergi Gula Nusantara
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of production process planning, the application of raw material cost accounting, operational costs, and accountability on the smoothness of the production process at PT Sinergi ... -
Pengaruh Akuntabilitas, Transparansi, Rule of Law, Efektivitas dan Efisiensi terhadap Kinerja Pemerintah Daerah dengan Pengawasan sebagai Variabel Moderasi pada Pemerintah Daerah Kabupaten Langkat
(Universitas Sumatra Utara, 2025)This study aims to analyze the influence of accountability, transparency, supremacy of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency ... -
Pengaruh Leverage, Profitabilitas, Konsentrasi Kepemilikan, dan Ukuran Perusahaan Terhadap Enterprise Risk Management Disclosure pada Perusahaan Industri Penghasil Bahan Baku yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of leverage, profitability, ownership concentration, and company size on enterprise risk management disclosure in raw material producing industrial companies listed on the Indonesia ... -
Pengaruh Transfer Pricing, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of transfer pricing, sales growth, and profitability on tax avoindance, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange ... -
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Return Saham dengan Inflasi dan Suku Bunga Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine and analyze whether profitability, liquidity, and leverage affect stock returns with inflation and interest rates as moderating variables in energy sector companies listed on the ... -
Pengaruh Skeptisisme Profesional, Kompetensi, Independensi, dan Etika Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the influence of professional skepticism, competence, independence, and auditor ethics on audit quality at Public Accounting Firms in Medan, both partially and simultaneously. ... -
Pengaruh Audit Fee, Auditor Specialization, Audit Report Lag, dan Company Size terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of the audit fee variable, auditor specialization, audit report lag, and company size on audit quality in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2019-2023. ... -
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 ...