Department of Accounting: Recent submissions
Now showing items 81-100 of 7728
-
Pengaruh Board of Commissioners Size, Audit Fee, Financial Distress, dan Company Size Terhadap Kualitas Audit Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2024
(Universitas Sumatera Utara, 2025)This research aims to analyze and examine the influence of board of commissioners size, audit fee, financial distress, and company size on audit quality in state-owned companies listed on the Indonesia Stock Exchange (BEI) ... -
Analisis Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Profitabilitas, dan Ukuran Perusahaan terhadap Risk Management Disclosure pada Perusahaan Properties & Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of institutional ownership, board size, profitability, and company size on risk management disclosure in properties & real estate companies listed on the Indonesia Stock Exchange in ... -
Pengaruh Audit Fee, Audit Tenure, Audit Delay, Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)
(Universitas Sumatera Utara, 2025)The objectives of this research is determine the effect of Audit Fee, Audit Tenure, Audit Delay and Company Size on Audit Quality in Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange in 2020-2023. ... -
Pengaruh Skeptisisme Profesional, Independensi, Beban Kerja, dan Pengalaman Auditor terhadap Pendeteksian Kecurangan oleh Auditor di KAP Wilayah Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of professional skepticism, independence, workload, and auditor experience on auditors’ ability to detect fraud. The focus of this research is on auditors working at Public Accounting ... -
Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Time Interest Earned Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2020)
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of profitability, liquidity, sales growth, time interest earned and company size on the capital structure of manufacturing companies in the industrial and consumer goods sectors ... -
Pengaruh Reputasi Auditor, Ukuran Perusahaan, Komite Audit, dan Fee Audit terhadap Kualitas Audit (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
(Universitas Sumatera Utara, 2025)The purpose of this study is to analyze the effect of auditor reputation, company size, audit committee, and audit fees on audit quality in mining companies listed on the Indonesia Stock Exchange in 2019-2023. The types ... -
Pengaruh Kualitas Informasi, Kualitas Sistem, dan Kualitas Layanan Terhadap Kepuasan Pengguna Online Travel Agent Pada Mahasiswa Aktif S-1 Akuntansi Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of information quality, system quality, and service quality on user satisfaction of online travel agents among active undergraduate accounting students at Universitas Sumatra ... -
Pengaruh Kinerja Lingkungan, Keragaman Dewan Direksi, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)The study aims to determine the effect of environmental performance, board diversity, company size, and profitability on carbon emissions disclosure. This is a quantitative study with population data from manufacturing ... -
Pengaruh Karakteristik Dewan Direksi, Firm Size dan Kepemilikan Institusional Terhadap Pengungkapan Sustainable Development Goals (SDGs) pada Perusahaan Pertambangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of board characteristics, firm size and institutional ownership on the disclosure of Sustainable Development Goals (SDGs) in mining companies listed on the Indonesia Stock Exchange in ... -
Pengaruh Leverage, Bank Size, Profitabilitas dan Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Perbankan yang Terdaftar di BEI pada Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study was conducted to determined the effect of leverage, bank size, profitability and corporate governance on sustainability report disclosure. This study is a quantitative research with population data from ... -
Pengaruh Carbon Emission Disclosure, Environmental Performance, Corporate Social Responsibility, Good Corporate Governance terhadap Financial Performance pada Perusahaan Sektor Pertambangan dan Energi yang terdaftar di BEI Periode 2021 -2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of company characteristics carbon emission disclosure, environmental performance, corporate social responsibility, and good corporate governance) on financial performance in mining and ... -
Pengaruh Intellectual Capital dan Sharia Compliance Terhadap Kinerja Keuangan Perbankan Syariah yang Terdaftar di Otoritas Jasa Keuangan dengan Corporate Social Responsibility Sebagai Variabel Moderasi Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study also considers the role of Corporate Social Responsibility (CSR) as a moderating variable that may strengthen or weaken the relationship between intellectual capital and sharia compliance on bank performance. ... -
Analisis Penerapan System Robust Process (SRP) Terhadap Percepatan Penagihan Piutang pada PT United Tractors, Tbk
(Universitas Sumatera Utara, 2025)This study analyzes the implementation of the System Robust Process (SRP) and its impact on accelerating accounts receivable collection at PT United Tractors, Tbk, Medan Branch Office. This research employs a descriptive ... -
Pengaruh Implementasi Teknologi Informasi dan Kualitas Sumber Daya Manusia dalam Peningkatan Efektivitas Sistem Informasi Akuntansi pada Proses Pencairan Dana Dengan Flexible Working Space sebagai Pemoderasi pada Kantor Pelayanan Perbendaharaan Negara Wilayah Provinsi Sumatera Utara
(UNIVERSITAS SUMATERA UTARA, 2025)The purpose of this study is to examine, analyze and seek empirical evidence on internal and external factors that affect the Fund Disbursement Process with a quantitative approach. The variables of Information Technology ... -
Pengaruh Kualitas Layanan E-Payment terhadap Kepuasan Pengguna QRIS: Studi Empiris pada Mahasiswa S1 Akuntansi Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of e-payment service quality on QRIS user satisfaction among undergraduate accounting students at the University of Sumatera Utara. The service quality variables examined in this ... -
Pengaruh Profitabilitas, Leverage, Firm Size, Listing Age, dan Growth terhadap Intellectual Capital Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to find out and analyze the effect of profitability, leverage, firm size, listing age, and growth on intellectual capital disclosure in manufacturing companies listed on the Indonesian stock exchange for ... -
Pengaruh Ukuran Perusahaan, Kebijakan Deviden, Kepemilikan Institusional dan Green Accounting terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Real Estate dan Property yang terdaftar di BEI Periode 2019-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of firm size, dividend policy, Institutional ownership, and green accounting on firm value, with Corporate Social Responsibility (CSR) disclosure as a moderating variable. The research ... -
Pengaruh Kompetensi Aparatur, Pengendalian Internal Dan Sistem Keuangan Terhadap Pencegahan Fraud Dalam Pengelolaan Laporan Keuangan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Empris Pada Kabupaten Rokan Hulu)
(Universitas Sumatera Utara, 2025)The purpose of this study was to determine the effect of apparatus competence, internal control, and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency, with ... -
Analisis Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Dengan Komitmen Organisasi Sebagai Variabel Moderasi Pada Pemerintah Kota Medan
(Universitas Sumatra Utara, 2025)This study aims to analyze the influence of Human Resource Competence, Government Internal Control Systems, and Information Technology Utilization on Financial Report Quality, and to examine the role of Organizational ... -
Pengaruh Profitability, Firm Size, Leverage, dan Employee Pressure Terhadap Sustainability Report Assurance Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aimed to determine the effect of profitability, firm size, leverage, and employee pressure toward the sustainability report assurance in minings listed on the Indonesia Stock Exchange in 2021-2023. The sampling ...