Department of Accounting: Recent submissions
Now showing items 61-80 of 7552
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Pengaruh Green Banking, Capital Adequacy Ratio, Capital Structure, Firm Size terhadap Profit Growth pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2024)This study was conducted with the aim of determining the effect of green banking disclosure, capital adequacy ratio, capital structure, firm size, on profit growth. This study is a type of quantitative research with ... -
Faktor-Faktor Yang Mempengaruhi Kinerja Pengguna Sistem Informasi Pemerintah Daerah (SIPD) di Pemerintah Daerah Kabupaten Tapanuli Utara
(Universitas Sumatera Utara, 2025)The use of information systems and technology, particularly in urban areas, continues to increase. Implementing an Information System (IS) for Regional Governments (Pemda) aims to optimize financial management within a ... -
Pengaruh Leverage, Firm Size , Profitability, dan Audit Committee terhadap Sustainability Report Disclosure pada Perusahaan Manufaktur Subsektor Otomotif dan Komponen yang Terdaftar di BEI Tahun 2020-2023
(Universitas Sumatera Utara, 2024)This research aims to measure the influence of Leverage, Firm Size, Profitability, and Audit Committee on Sustainability Report Disclosure in automotive and component subsector manufacturing companies listed on the IDX in ... -
Pengaruh Firm Size, Firm Age, Leverage, Capital Adequacy Ratio (CAR), dan Loan to Deposit Ratio (LDR) terhadap Human Resource Accounting Disclosure pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023
(Universitas Sumatera Utara, 2025)The formulation of the problem raised in this search is the extent of the influence of firm size, firm age, leverage, Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) on human resource accounting disclosure. ... -
Pengaruh Audit Tenure, Audit Capacity Stress, Spesialisasi Industri Auditor, dan Remote Audit Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2024)The aim of this research is to determine the influence of the variables Audit Tenure, Audit Capacity Stress, Auditor Industry Specialization and Remote Audit on Audit Quality at Public Accounting Firms in Medan City. The ... -
Pengaruh Audit Capacity Stress, Client Importance, serta Spesialisasi Industri Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)The purpose of this research is to examine the influence of audit capacity stress, client importance, and auditor industry specialization on audit quality at Public Accounting Offices in Medan. The population of this ... -
Pengaruh Biaya Lingkungan, Pengungkapan Lingkungan, dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aimed to determine the effect of environmental cost, environmental disclosure, and capital structure toward the financial performance. The population of the study is mining companies listed on Indonesia Stock ... -
Pengaruh Remote Audit, Teknik Audit Berbantuan Komputer, Skeptisisme Profesional, dan Independensi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of remote audit, computerassisted audit techniques, professional skepticism, and auditor independence on audit quality in Public Accounting Firms in Medan. This study has a ... -
Pengaruh Kinerja Lingkungan, Value Added Human Capital, Structural Capital Value Added, dan Value Added Capital Employed terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Environmental Performance, Value Added Human Capital, Structural Capital Value Added, and Value Added Capital Employed on Financial Performance in Manufacturing Companies Listed ... -
Pengaruh Total Asset Turnover, Earnings Per Share, Return on Asset, dan Environmental Performance Terhadap Stock Return pada Sub Sektor Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Total Asset Turnover, Earnings Per Share, Return On Asset, and Environmental Performance on Stock Return in the food and beverage company sub-sector listed on the IDX for the ... -
Analisis Pengaruh Kompetensi SDM, Pengendalian Internal, Komitmen Organisasi, dan Implementasi Sakti Terhadap Kualitas Laporan Keuangan Pemerintah (Studi Empiris pada Badan Karantina Indonesia)
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the influence of Human Resource Competencies, Internal Control, Organizational Commitment and the Implementation of of Institutional Application Systems (SAKTI) on the Quality of ... -
Pengaruh Pengungkapan Laporan Keberlanjutan, Keterbacaan Laporan Keberlanjutan, dan Struktur Modal terhadap Nilai Perusahaan pada Perbankan yang terdaftar di BEI 2021 2023
(Universitas Sumatera Utara, 2024)The purpose of this study is to examine factors such as sustainability report disclosure, readability of sustainability reports, and capital structure impact on firm value in banks listed on the IDX in 2021-2023. The ... -
Analisis Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Konservatisme Terhadap Koefisien Respon Laba pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyzed the effect of leverage, company size, profitability and conservatism on the earnings response coefficient in manufacturing companies in the consumer goods sector listed on the Indonesia Stock ... -
Pengaruh Sistem Manajemen Lingkungan, Green Investment, Ukuran Perusahaan, Profitabilitas, dan Reputasi Kantor Akuntan Publik terhadap Carbon Emission Disclosure pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to analyze and empirically prove the influence of the environmental management system, green investment, company size, profitability, and the reputation of public accounting firms on carbon emission disclosure. ... -
Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan pada Perusahaan Keuangan dan Perbankan yang Terdaftar di BEI Tahun 2018-2022
(Universitas Sumatera Utara, 2024)This research aims to determine the effect of the fraud hexagon on financial statement fraud in financial and banking companies listed on the Indonesian stock exchange in 2018-2022. The data used in this research is secondary ... -
Pengaruh Environmental Responsibility, Dividend Yield, Sales Volatility, dan Debt Level Terhadap Earnings Persistence pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to test and analyze the effect of Environmental Responsibility, Dividend Yield, Sales Volatility, and Debt Level on Earnings Persistence in manufacturing companies listed on the Indonesia Stock Exchange ... -
Pengaruh Performance Expectancy, Effort Expectancy, Social Influence, dan Facilitating Conditions terhadap Behavioral Intention to Use Accounting Information System pada UMKM Kota Banda Aceh
(Universitas Sumatera Utara, 2025)This study aims to measure the effect of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions on Behavioral Intention to use Accounting Information System in Micro, Small and Medium ... -
Pengaruh Fraud Hexagon dalam Mendeteksi Financial Statement Fraud pada Kabupaten dan Kota di Provinsi Sumatera Utara Periode 2020-2023
(Universitas Sumatera Utara, 2025)The purpose of this study was to determinate the effect of fraud hexagon on Financial Statement Fraud in the regency and city in North Sumatera Province. This type of research is associative. The sampling method used in ... -
Analisis Pengaruh Karakteristik Inovasi terhadap Kesuksesan Adopsi Mobile Payment di UMKM Coffee Shop Medan
(Universitas Sumatera Utara, 2025)The objective of this study is to examine the impact of relative advantage, compatibility, complexity, trialability, and observability on the successful adoption of mobile payment systems among MSME coffee shops in Medan. ... -
Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Kepemilikan Manajerial, Profitabilitas dan Jenis Kantor Akuntan Publik terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to examine the effect of Biological Asset Intensity, Company Size, Managerial Ownership, Profitability, and Type of Public Accounting Firm on Biological Asset Disclosure in Agricultural Companies Listed on ...