Department of Accounting: Recent submissions
Now showing items 41-60 of 7552
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Pengaruh Big Data, Cloud Computing, Perkembangan Teknologi dan Artificial Intelligence Terhadap Kinerja Profesi Akuntan pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)The purpose of this research is to examine the influence of big data, cloud computing, technological developments and artificial intelligence on the performance of the accounting profession at Public Accounting Firms ... -
Analisis Faktor-Faktor yang Mempengaruhi Financial Distress pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of liquidity, operating capacity, sales growth, managerial agency costs, firm size and board of directors size on financial distress listed on the Indonesia Stock Exchange for the ... -
Pengaruh Ukuran Perusahaan, Cash Holding, dan Financial Leverage terhadap Indikasi Praktik Window Dressing pada Perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of company size, cash holding, financial leverage on indications of window dressing practices in transportation and logistics companies listed on the Indonesia Stock Exchange in ... -
Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Growth Opportunity Terhadap Earnings Response Coefficient (ERC) Pada Perusahaan Otomotif yang Terdaftar Di Bursa Efek Indonesia (BEI)
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of leverage, firm size, earnings growth, and growth opportunity on the earnings response coefficient (ERC) in automotive companies listed on the Indonesia Stock Exchange from 2019 to ... -
Pengaruh Kebijakan Dividen, Struktur Modal, dan Kepemilikan Saham terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022
(Universitas Sumatera Utara, 2025)This research aims to test and analyze the effect of dividend policy, capital structure, and share ownership on financial performance sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This ... -
Pengaruh Profitabilitas, Inventory Intensity, Capital Intensity, dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2024)This study was conducted to determine the effect of profitability, inventory intensity, capital intensity, and leverage on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange in the 2021-2023 ... -
Pengaruh Environmental Responsibility, Ukuran Perusahaan, Dan Green Innovation Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This research aims to determine and analyze the influence of Environmental Responsibility, Company Size and Green Innovation on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2023. his ... -
Pengaruh Managerial Ownership, Firm Size, Corporate Governance, Dan Ownership Concentration Terhadap Related Party Transaction (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)
(Universitas Sumatera Utara, 2024)This study aims to examine the influence of Managerial Ownership, Firm Size, Corporate Governance, and Ownership Concentration on Related Party Transactions in manufacturing companies listed on the Indonesia Stock Exchange ... -
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Dan Debt Maturity Terhadap Efisiensi Investasi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)The objectives of this research is to determine the Influence of Independent Board of Commissioners, Managerial Ownership, and Debt Maturity on Investment Efficiency in manufacturing companies in the food and beverage ... -
Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Environmental Disclosure (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023)
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of company size and profitability on environmental disclosure The research adopts a quantitative, causal-associative approach, utilizing population data from energy sector companies ... -
Pengaruh Cognitive Dissonance Bias, Hindsight Bias, Overconfidence Bias dan Self-Control Bias terhadap Minat Investasi Cryptocurrency (Studi Empiris pada Mahasiswa S1 Akuntansi FEB USU)
(Universitas Sumatera Utara, 2025)This research aims to measure the influence of cognitive dissonance bias, hindsight bias, overconfidence bias, and self-control bias on the interest in cryptocurrency investment among active undergraduate Accounting students ... -
Pengaruh Machiavellian, Sistem Perpajakan, Love Of Money Dan Pemahaman Perpajakan Terhadap Persepsi Mahasiswa Akuntansi Menganai Tax Evasion (Studi Pada Mahasiswa Akuntansi Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of machiavellian, taxation system, love of money and tax understanding on accounting students' perception of tax evasion (a study on accounting students of the University of North ... -
Pengaruh Firm Size, Likuiditas, Profitabilitas, Sustainability Reporting terhadap Investment Opportunity Set (IOS) pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of firm size, liquidity, profitability, and sustainability reporting on the investment opportunity set (IOS. This research is categorized as quantitative research, utilizing population ... -
Analisa Pengaruh Ukuran Perusahaan, Solvabilitas, Likuiditas dan Perputaran Modal Kerja Terhadap Profitabilitas Dengan Suku Bunga Sebagai Pemoderasi pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine the effect of company size, solvency, liquidity and working capital turnover on profitability with interest rates as a moderator in property & real estate companies listed on the ... -
Pengaruh Arus Kas, Kepemilikan Institusional, Umur Perusahaan, dan Rasio Utang terhadap Environmental, Social, Governance (ESG) pada Perusahaan LQ45 Tahun 2019 – 2023
(Universitas Sumatera Utara, 2025)This study examines the effect of cash flow, institutional ownership, company age, and debt ratio on Environmental, social, and governance (ESG) disclosure reporting in LQ45 companies in Indonesia during the 2019-2023 ... -
Analisis Pengaruh Pertumbuhan Laba, Kebijakan Dividen, Free Float, dan Pengungkapan Keberlanjutan Terhadap Harga Saham pada Perusahaan Batu Bara dan Energi Baru Terbarukan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2024)This study aims to analyze the factors influencing stock prices in coal and renewable energy companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The total sample consists of 24 companies observed ... -
Pengaruh Kualitas Audit, Spesialisasi Industri Auditor, Audit Capacity Stress, dan Risiko Litigasi Terhadap Praktik Manajemen Laba Riil pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2019-2023
(Universitas Sumatera Utara, 2024)Survey data from the Association of Certified Fraud Examiners (ACFE) shows that there were 2,110 fraud cases in 133 countries throughout 2022, with the highest losses caused by financial statement fraud, one of which is ... -
Pengaruh Profitability, Leverage, Earnings Management, dan Board Size terhadap Bankruptcy Risk pada Perusahaan sub sektor food & beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of profitability, leverage, earnings management, and board size on bankruptcy risk. This type of research is quantitative causal associative in nature using population data from food ... -
Pengaruh Pemahaman Investasi, Risiko Investasi, Imbal Hasil Investasi, dan Pelatihan Pasar Modal Terhadap Minat Berinvestasi di Pasar Modal (Studi Kasus pada Generasi Z Di Kota Medan)
(Universitas Sumatera Utara, 2025)This research aims to analyze the influence of investment understanding, investment risk, investment returns and capital market training on interest in investing in the capital market. The sample used was generation Z ... -
Analisis Kompetensi, Independensi, Integritas, Transparansi, dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal pada Internal Audit PT Pos Indonesia
(Universitas Sumatera Utara, 2024)This study was conducted to determine the influence of competence, independence, integrity, transparency, and work experience on the quality of internal audits. This research is a quantitative study with a population of ...