Department of Accounting: Recent submissions
Now showing items 81-100 of 7641
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Pengaruh Pengalaman, Kompetensi, Motivasi, Skeptisme Profesional Auditor terhadap Kualitas Pengawasan BPKP (pada BPKP Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2024)Supervision quality done by BPKP (Financial and Development Supervisory Agency) in Indonesia is still not optimal. It is proven from the trend of corruption cases in 2019 to 2020. The objective of this research is to test ... -
Pengaruh Beban Penelitian dan Pengembangan, Total Asset Turnover, Return On Asset, dan Debt To Equity Ratio terhadap Pertumbuhan Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2023
(Universitas Sumatera Utara, 2024)This research aims to analyze the effect of research and development (R&D) expenses, total asset turnover (TAT), return on assets (ROA), and debt equity ratio (DER) on profit growth in pharmaceutical companies listed on ... -
Pengaruh Foreign Liability, Interest Coverage Ratio, Growth Opportunity dan Firm Size, terhadap Keputusan Hedging pada Perusahaan Perbankan dengan Struktur Modal sebagai Variabel Moderating
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of foreign liability, interest coverage ratio, growth opportunity and firm size on firm value in Banking Companies listed on the Indonesia Stock Exchange. In addition, this study ... -
Determinan Prediksi Financial Distress Model Altman Z Score dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022
(Universitas Sumatera Utara, 2024)The purpose of this study is to examine and analyze whether leverage, sales growth, operating capacity, and good corporate governance (GCG) influence the financial distress prediction of the Altman Z Score model with ... -
Pengaruh Leverage, Frekuensi Pertemuan Komite Audit, Komite Audit, Firm Size dan Sustainability Report terhadap Earning Management Studi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022
(Universitas Sumatera Utara, 2024)The research aims to obtain empirical evidence about the effect of levergae, audit committee meeting frequency, audit committee, firm size and sustaonability report on earning management. The design of this research is ... -
Pengaruh Ukuran Perusahaan, Dewan Direksi dan Leverage terhadap Pengungkapan Sustainability Report dengan Profita- Bilitas sebagai Variabel Moderasi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)The objective of this research is to analyze the effect of company size, board of directors, and leverage on the disclosure of sustainability reports, with profitability serving as a moderating variable in LQ45 companies ... -
Pengaruh Manajemen Laba , Sales Growth, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022
(Universitas Sumatera Utara, 2024)This research aims to determine the effects of profit management, sales growth, leverage, and company size on tax avoidance with profitability as a moderation variable in mining companies listed on the Indonesia Stock ... -
Pengaruh Penerapan Sistem Pengendalian Mutu, Kompetensi Auditor, Sikap Profesionalisme dan Performa Auditor terhadap Efektivitas Perencanaan Audit pada Inspektorat Kota Medan
(Universitas Sumatera Utara, 2025)This research was conducted at the Medan City Inspectorate. This study aims to find out and analyze the influence of the implementation of the quality control system, auditor competence, professionalism and auditor performance ... -
Pengaruh Struktur Modal, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderating pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2024)Medan This study aims to analyze the impact of capital structure, profitability, liquidity, and solvency on firm value, moderated by managerial ownership in food and beverage sub- sector companies listed on the Indonesia ... -
Pengaruh Cash holding, Ukuran Perusahaan, dan Leverage terhadap Praktik Window Dressing Studi Kasus pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine the relationship between the dependent variable and the independent variable. This study uses a quantitative method, namely in the form of figures in the annual FRS of health companies ... -
Analisis Pengaruh Volume Perdagangan, Volatilitas Return Saham, Harga Saham, Devidend Yield, Frekuensi Perdagangan dan Internal Control terhadap Bid Ask Spread Pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII)
(Universitas Sumatera Utara, 2025)This study aimed to determine the effect of trading volume, stock return volatility, stock price, devidend yield, trading frequency and internal control on the bid ask spread in companies listed on the Jakarta Islamic Index ... -
Efektivitas Penerapan E-RKAM (Rencana Kerja dan Anggaran Madrasah Berbasis Elektronik ) dalam Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Madrasah Aliyah Swasta Kota Medan
(Universitas Sumatera Utara, 2024)This study aims to assess the effectiveness of implementing E-RKAM in managing School Operational Assistance (BOS) funds at Private Madrasah Aliyah in Medan City. The research design follows a descriptive approach using ... -
Pengaruh Downsizing, Severity, Free Assets, dan Expenses Retrenchment terhadap Keberhasilan Corporate Turnaround pada Perusahan Industri Dasar Kimia yang Terdaftar di BEI Tahun 2019-2023
(Universitas Sumatera Utara, 2025)The pupose of this study is to look at “The downsizing, severity, free assets, expenses retrencement on the success of corporate turnaround in basic chemical industry companies listed on the Indonesia Stock Exchange in ... -
Relevansi Earnings Per Share (EPS), Book Value Per Share (BVPS) dan Operating Cash Flow Per Share (OCFPS) Terhadap Harga Saham (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2023)
(Universitas Sumatera Utara, 2025)This research was conducted with the aim of determining the relevance of earnings per share (EPS), book value per share (BVPS), and operating cash flow per share (OCFPS) to stock prices in banking companies listed on ... -
Pengaruh Tipe Kepribadian, Locus of Control, Fraud Risk Assessment, serta Time Budget Pressure terhadap Skeptisisme Profesional oleh Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of sensing thinking and intuition thinking personality types, locus of control, fraud risk assessment, and time budget pressure on professional skepticism to the auditors ... -
Pengaruh Time Budget Pressure, Etika Profesi, dan Locus of Control terhadap Dysfunctional Audit Behavior
(Universitas Sumatera Utara, 2025)The formulation of the problem in this study is to determine the effect of Time Budget Pressure, professional ethics, and locus of control on dysfunctional audit behavior. The purpose of this study was to determine and ... -
Pengaruh Earning Per Share, Return on Equity, Liquidity, dan Price Earning Ratio terhadap Cumulative Abnormal Return pada Perusahaan Sektor Consumer Non Cyclical di Bursa Efek Indonesia 2018-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of earning per share, return on equity, liquidity, and price earning ratio on cumulative abnormal return. This research is a quantitative study using population data from consumer ... -
Pengaruh Profitabilitas, Komisaris Independen, Konsentrasi Kepemilikan, dan Leverage terhadap Enterprise Risk Management Disclosure pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of profitability, independent commisioner, ownership concentration, and leverage on enterprise risk management disclosure. This research is a quantitative study using population data ... -
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan di Industri Energi
(Universitas Sumatera Utara, 2025)This study aims to examine the factors that influence financial performance in the energy industry including environmental disclosure, environmental management systems, asset management, and capital structure. This study ... -
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Industri Perikanan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This study aims to determine the effect of profitability, leverage, and liquidity on financial distress with company size as a moderating variable in fishing industry companies listed on the Indonesia Stock Exchange. The ...