Department of Accounting: Recent submissions
Now showing items 41-60 of 7728
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Pengaruh Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2023
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of sales growth, leverage, and company size on tax avoidance with profitability as a moderating variable in plantation sector companies listed on the IDX in 2017-2023. This study was ... -
Analisis Pengaruh Time Budget Pressure, Audit Tenure, Kompetensi, Etika Auditor dan Gaya Kepemimpinan Pada Kualitas Audit: Studi Kasus Kantor Perwakilan BPKP Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of Time Budget Pressure, Audit Tenure, Competence, Auditor Ethics, and Leadership Style on Audit Quality at the Representative Office of the Financial and Development ... -
Pengaruh Penerapan Sistem Pengendalian Internal, Kejelasan Sasaran Anggaran, Penerapan Anggaran Berbasis Kinerja, dan Komitmen Manajemen terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus pada OPD Kabupaten Dairi)
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of the implementation of the Internal Control System, clarity of budget targets, implementation of performancebased budgeting, and management commitment on the performance ... -
Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Sustainability Reporting pada Perusahaan Consumer Non-Cyclicals yang terdaftar di BEI Periode 2020-2023
(Universitas Sumatera Utara, 2025)Sustainability reporting is a report that provides information about the impact of a company on environmental, social and economic aspects. With this report on sustainability reporting, it is expected to attract the attention ... -
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa pada Pemerintah Desa di Kecamatan Angkola Barat Kabupaten Tapanuli Selatan
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of village apparatus competence, internal control systems, information technology use, and public participation on the prevention of village fund management fraud at the Village ... -
Pengaruh Pendapatan Asli Daerah, Dana Bantuan Operasional Sekolah, Dana Alokasi Khusus, Dana Alokasi Umum dan Dana Bagi Hasil terhadap Belanja Modal Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Utara Tahun 2022–2024
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Regional Original Revenue (PAD), School Operational Assistance Fund (BOS), Special Allocation Fund (DAK), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on capital ... -
Analisis Determinan Kemampuan Mendeteksi Fraud Melalui Skeptisisme Profesional dengan Pengalaman Auditor Internal Sebagai Variabel Moderating pada Bank Umum di Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of understanding red flag, time pressure, and self-efficacy on the ability to detect fraud through professional skepticism with the variable of bank internal auditor experience ... -
Pengaruh Dana Perimbangan, Pendapatan Asli Daerah, Lain-Lain Pendapatan Daerah Yang Sah, dan Belanja Daerah terhadap Budget Forecast Errors pada Kabupaten/Kota di Provinsi Aceh Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Balancing Funds, LocallyGenerated Revenue, Other Legitimate Regional Revenues, and Regional Expenditures on Budget Forecast Errors in regencies/municipalities within ... -
Pengaruh Institutional Ownership, Audit Tenure, Firm Size, dan Board of Commissioners Size terhadap Audit Quality pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023
(Universitas Sumatera Utara, 2025)This study is to determine and analyze institutional ownership, audit tenure, firm size, and board of commissioners size on audit quality in technology sector companies listed on the Indonesia Stock Exchange from 2019 ... -
Pengaruh Indikator Indeks Pengelolaan Keuangan Daerah terhadap Kinerja Pengelolaan Keuangan dengan Kapasitas Fiskal Daerah sebagai Variabel Moderasi pada Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of the Regional Financial Management Index (IPKD) indicators on the Financial Management Performance of Local Governments (KPKPD) and examine the moderating role of Regional Fiscal ... -
Pengaruh Penerapan Tata Kelola Perusahaan Terhadap Nilai Perusahaan pada Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of corporate governance implementation on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables ... -
Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan terhadap Laporan Keberlanjutan pada Perusahaan Sektor Keuangan di Indonesia yang Terdaftar pada Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the impact of capital structure, profitability, and company size on sustainability reporting. This type of research is quantitative by utilizing population data from the financial statements of ... -
Pengaruh Pendapatan Asli Daerah, Dana Otonomi Khusus, Belanja Modal, Dan Tingkat Investasi Daerah Terhadap Financial Sustainability Di Provinsi Aceh Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Local Original Income (PAD), special autonomy funds, capital expenditure and regional investment on the financial sustainability of district/city governments in Aceh Province ... -
Pengaruh Independensi Komite Audit, Biaya Audit, Rotasi Audit, dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2022-2024
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of audit committee independence, audit fees, audit rotation, and auditor reputation on audit quality in mining companies listed on the Indonesia Stock Exchange (IDX). The population ... -
Analisis Pengaruh Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), dan Fee Based Income ( FBI) terhadap Return on Assets (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
(Universitas Sumatera Utara, 2020)The purpose of this study is to identify the impact of Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Third Party’s Fund (TPF), and Fee Based Income (FBI) to Return on Assets (ROA) of commercial banks of ... -
Pengaruh Fixed Asset Turnover, Market Risk, Return On Sales, Dividend Payout Ratio terhadap Trading Volume Activity pada Perusahaan Tekstil yang Terdaftar di Bursa Efek Indonesia (BEI)
(Universitas Sumatera Utara, 2025)This research aims to examine the influence of Fixed Asset Turnover, Market Risk, Return On Sales, and Dividend Payout Ratio on Trading Volume Activity. The independent variables in this ... -
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil terhadap Belanja Modal di Kabupaten/Kota Provinsi Sumatera Utara Priode 2016 – 2020
(Universitas Sumatera Utara, 2023)This study aims to determine the effect of Economic Growth, Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund on Capital Expenditure in Districts/Cities ... -
Pengaruh Arus Kas Operasi, Leverage, Efisiensi Operasional Dan Kepemilikan Institusional Terhadap Prediksi Kebangkrutan Pada Perusahaan Manufaktur Sektor Consumer Non Cyclicals Di Indonesia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine the effect of Operating Cash Flow, Leverage, Operational Efficiency, and Institutional Ownership on Bankruptcy Prediction in Manufacturing Companies in the Consumer Non-Cyclicals ... -
Pengaruh Leverage, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)The purpose of this study was to analyze the effect of leverage, profitability, liquidity, and company size on dividend policy in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period ... -
Dampak Perilaku Bias terhadap Keputusan Investasi Saham dengan Tipe Investor sebagai Variabel Moderasi : Studi Kasus pada Investor yang Berdomisili di Sumatera Utara
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine and analyze the influence of Overconfidence Bias, Representative Bias, Herding Bias, Disposition Effect, and Anchoring Bias on Investment Decisions, with Investor Type as a ...