Department of Accounting: Recent submissions
Now showing items 61-80 of 7728
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Pengaruh Leverage, Liquidity, Profitability, Growth Ratio terhadap Peringkat Obligasi dengan Manajemen Laba sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019–2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to analyze the moderating influence of earnings management leverage, liquidity, profitability, and growth ratioon the bond ratings listed on the IDX in 2019-2023. The population of this study ... -
Pengaruh Firm Size, Profitability, Leverage, dan Good Corporate Governance terhadap Sustainability Report Disclosure pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine and analyze the effect of firm size, profitability, leverage, and good corporate governance on sustainability report disclosure in mining companies listed on the Indonesia Stock ... -
Pengaruh Budaya Organisasi, Struktur Organisasi, Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi pada PT. Central Proteina Prima
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of organizational culture, organizational structure, human resource competency, information technology, and internal control on the quality of the accounting information system ... -
Analisis Faktor-Faktor Fraud Triangle dan Financial Distress yang Mempengaruhi Financial Statement Fraud pada Perusahaan Real Estate yang Terdaftar di BEI
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of fraud triangle factors, including financial stability, external pressure, opportunity, and rationalization, as well as financial distress on financial statement fraud in real ... -
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas dan Leverage Terhadap Intellectual Capital Disclosure Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This research aims to examine the impact of Company Size, Company Age, Profitability and Leverage on Intellectual Capital Disclosure in companies listed in the LQ 45 index. The research method used is quantitative utilizing ... -
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Bergerak di Sektor Industri Barang Konsumsi yang Terdaftar di BEI dengan Profitabilitas Sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2025)The study aims to identify and examine the factors that influence firm value in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX), and to investigate the role of profitability as a moderating ... -
Pengaruh Informasi Akuntansi Dan Informasi Non Akuntansi Terhadap Keputusan Pemberian Kredit Modal Investasi Dengan Pengalaman Sebagai Variabel Moderating Pada PT. Bank Sumut Cabang Kisaran
(Universitas Sumatera Utara, 2021)The objective of the research was to analyze the influence of accounting and non-accounting information on Decision to give credit for investment capital with experience as moderating variable at PT Bank Sumut, Kisaran ... -
Pengaruh Profitability, Leverage, Independent Commissioner, dan Institutional Ownership terhadap Corporate Risk Disclosure pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of profitability, leverage, independent commissioner, and institutional ownership on corporate risk disclosure in food and beverage companies listed on the Indonesia Stock Exchange ... -
Kajian Efektivitas Penggunaan Online Food Delivery Service (OFDS) dengan Pendekatan E-Servqual Perspektif Mahasiswa S1-Akuntansi FEB USU
(Universitas Sumatera Utara, 2024)This study aims to measure the influence of efficiency, fulfillment, system availability, and privacy on the effectiveness of using OFDS services in S1-Accounting FEB USU students. This study uses quantitative and survey ... -
Pengaruh Ukuran Pemerintah Daerah, Kemandirian Keuangan, Ukuran Legislatif, dan Diferensiasi Fungsional Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of local government size, local financial independence, legislative size, and functional differentiation on the level of financial reporting disclosure by local governments in ... -
Pengaruh Corporate Social Responsibility, Good Corporate Governance, Asset Turnover, dan Leverage terhadap Sustainable Growth Rate pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2024
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the effect of the corporate social responsibility, good corporate governance, asset turnover, and leverage on the sustainable growth rate in energy sector companies listed on the ... -
Pengaruh Nilai Tambah Ekonomis , Biaya Lingkungan, Dan Pengungkapan Informasi Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Pertambangan Dan Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Economic Value Added, Environmental Cost, and Environmental Disclosure on Financial Performance Of Mining and Energy Companies Listed On The Indonesian Stock Exchange For The ... -
Pengaruh Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, dan Leverage terhadap Sustainable Growth pada Perusahaan BUMN Yang Tercatat di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to evaluate the influence of human capital efficiency, structural capital efficiency, capital employed efficiency, and leverage on sustainable growth in state-owned enterprises listed on the Indonesia Stock ... -
Pengaruh Penerapan Green Accounting, Corporate Social Responsibility, dan Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Sektor Energy yang Terdaftar di BEI Tahun 2017-2023
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the effect of green accounting, corporate social responsibility, and intellectual capital on financial performance, using net profit margin as a proxy in energy sector companies listed ... -
Pengaruh Auditor Experience, Obedience Pressure, Auditor Expertise, Task Complexity terhadap Audit Judgment pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to measure the influence of Auditor Experience, Obedience Pressure, Auditor Expertise, and Task Complexity on Audit Judgment among auditors at the Audit Board of the Republic of Indonesia (BPK RI), North ... -
Pengaruh Firm Size, Profitability, Leverage dan Audit Committee Terhadap Sustainability Report Disclosure Pada Food And Beverage Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyse and determine the effect of firm size, profitability, leverage, and audit committee on sustainability report disclosure in the Food and Beverage Industry listed on the Indonesia Stock Exchange ... -
Pengaruh Independensi, Kompetensi, Skeptisisme Profesional Serta Moral Reasoning Auditor Internal Terhadap Kualitas Audit (Studi Kasus Auditor Internal Bank Rakyat Indonesia Kantor Wilayah Sumatera Utara)
(Universitas Sumatera Utara, 2025)This research aims to analyze the effect of independence, competence, professional skepticism and moral reasoning of internal auditors on audit quality (case study of internal auditors of Bank Rakyat Indonesia North Sumatra ... -
Pengaruh Diversitas Gender Direksi, Profitabilitas, Capital Adequacy Ratio, dan Financial Slack terhadap Pengungkapan Praktik Green Banking pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of Gender Diversity of Directors, Profitability, Capital Adequacy Ratio, and Financial Slack on the Disclosure of Green Banking Practices in Conventional Commercial Banks listed ... -
Analisis Pengaruh Pendapatan Asli Daerah, Leverage, Dana Alokasi Umum, dan Kemandirian Keuangan terhadap Pelaporan Keuangan melalui Internet oleh Pemerintahan Daerah Kabupaten/Kota di Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to to analyze the influence of Local Own-Source Revenue (PAD), Leverage, General Allocation Fund (DAU), and Financial Independence on internet-based financial reporting (Internet Financial Reporting) by ... -
Pengaruh Pelatihan Auditor, Risiko Audit, Profesionalisme dan Beban Kerja Auditor terhadap Skeptisisme Profesional pada Auditor Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of auditor training, audit risk, professionalism, and auditor workload on professional skepticism in public accounting firm auditors in Medan. This study uses a quantitative ...