Browsing Undergraduate Theses by Submit Date
Now showing items 1-20 of 4692
-
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Dewan Komisaris, Komisaris Independen, dan Ukuran Komite Audit terhadap Prinsip Kehati-hatian pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study investigates the extent to which managerial ownership, institutional ownership, board size, the presence of independent commissioners, and audit committee size influence the application of the prudence principle ... -
Pengaruh Dana Tugas Pembantuan, Dana Alokasi Umum (DAU), Investasi Daerah, Dana Bos dan Dana Desa terhadap Belanja Daerah Pemerintah Kabupaten/Kota Provinsi Sumatera Utara Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of the Assistance Fund, General Allocation Fund, Regional Investment, BOS Fund, and Village Fund on Regional Expenditure in the Regency / City of North Sumatra Province in the 2019-2023 ... -
Pengaruh Capital Adequacy Ratio, Bank Size, Pertumbuhan Kredit, Dan Biaya Operasional Pendapatan Operasional (Bopo) Terhadap (Non Performing Loan) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023.
(UNIVERSITAS SUMATERA UTARA, 2025-07-11)This study aims to find out and analyze the influence of Capital Adequacy Ratio (CAR), Bank Size, Credit Growth and Operating Income Operating Costs (BOPO) on non-performing loans (NPLs) in banking companies listed on the ... -
Pengaruh Time Budget Pressure, Kompetensi, Pengalaman Auditor, dan Audit Tenure terhadap Kualitas Audit pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of time budget pressure, competence, auditor experience, and audit tenure on audit quality at the Indonesian Audit Board (BPK RI) Representative Office in North Sumatra Province. ... -
Pengaruh Kualitas Layanan Elektronik terhadap Kepuasan Pengguna Mobile Banking: Studi Empiris pada Mahasiswa Akuntansi Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of efficiency, fulfillment, system availability, and privacy on mobile banking user satisfaction among undergraduate Accounting students at the Faculty of Economics and Business, ... -
Pengaruh Time Budget Pressure, Kompetensi, Pengalaman Auditor, dan Audit Tenure terhadap Kualitas Audit pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of time budget pressure, competence, auditor experience, and audit tenure on audit quality at the Indonesian Audit Board (BPK RI) Representative Office in North Sumatra Province. ... -
Pengaruh Corporate Social Responsibility, Corporate Governance, dan Kualitas Audit terhadap Stock Price Crash Risk pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023
(Universitas Sumatera Utara, 2025)This study aims to empirically test and determine the effect of corporate social responsibility, institutional ownership, independent board of commissioners, and audit quality on Stock Price Crash Risk in manufacturing ... -
Kesiapan Mahasiswa Akuntansi dalam Mengadopsi AI: Perspektif Technology Readiness Index (TRI)
(Universitas Sumatera Utara, 2025)This study aims to measure the influence of optimism, innovation, discomfort, and insecurity on AI adoption readiness among undergraduate Accounting students at the Faculty of Economics and Business, University of North ... -
Pengaruh Profitabilitas , Leverage,Company Age, Company Size Terhadap Audit Report Lag Analisis Data Panel Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (2020 -2023 )
(Univeritas Sumatera Utara, 2025)This study aims to examine the effect of Profitability, Leverage, Company Age on Audit Report Lag in Manufacturing Industry companies listed on the Indonesia Stock Exchange. This type of research is associative causal ... -
Analisis Pengaruh Ukuran Direksi, Komisaris Independen, dan Kinerja Perusahaan Terhadap Pengungkapan Lingkungan, Sosial, dan Tata Kelola (LST) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of board size, independent commissioners, and corporate performance on environmental, social, and governance (ESG) disclosure. The research employs a quantitative method with a ... -
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada PT. Global Bisnis Adisatria Regional Sumatera)
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of accounting information systems and internal control on the performance of the company PT. Global Bisnis Adisatria. Data collection techniques in research use questionnaires. ... -
Pengaruh Board Gender Diversity, Pengungkapan Corporate Social Responsibility, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023–2024
(Universitas Sumatera Utara, 2025)This study seeks to examine the impact of board gender diversity, Corporate Social Responsibility (CSR) disclosure, leverage, and firm size on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange ... -
Pengaruh Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Kepemilikan Asing, dan Kepemilikan Institusional terhadap Sinkronisitas Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of board of commissioners size, board of commissioners independence, foreign ownership, and institutional ownership on stock price synchronicity, based on agency theory. The population ... -
Pengaruh Pemanfaatan Tax Haven Country, Significant Foreign Ownership, dan Komite Audit terhadap Praktik Thin Capitalization pada Perusahaan Multinasional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023-2024
(Universitas Sumatera Utara, 2025)This study aims to obtain empirical evidence regarding the effect of tax haven country utilization, significant foreign ownership, and audit committee on thin capitalization practices in multinational companies listed on ... -
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Investasi Daerah terhadap Kemandirian Keuangan Daerah pada Pemerintahan Kabupaten/Kota Provinsi Sumatera Utara Tahun 2019-2023
(Universitas Sumatera Utara, 2025)The study aims to determine the effect of local revenue, general allocation funds, special allocation funds, and region investment toward regional financial indepence in regency/city at north sumatra province in 2019-2023. ... -
Pengaruh Kompetensi, Skeptisisme Profesional, Rotasi Audit, dan Etika Profesi Terhadap Kualitas Audit (Studi Empiris pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2025-10-17)This study aims to analyze the effect of competence, professional skepticism, audit rotation, and professional ethics on audit quality. The research method used is quantitative method. This study uses primary data by ... -
Pengaruh Kinerja Lingkungan, Kinerja Karbon, dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study investigates the impact of environmental performance, carbon performance, and company size on the extent of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from ... -
Pengaruh Transparansi, Akuntabilitas, Sistem Pengendalian Internal, dan Partisipasi Stakeholders Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah pada Pendidikan Menengah Negeri di Kecamatan Kotanopan Kabupaten Mandailing Natal
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of transparency, accountability, internal control systems, and stakeholders participation on the effectiveness of School Operational Assistance fund management in public secondary ... -
Pengaruh Product Market Competition, Disclosure Of Related Party Transactions, Cash Flow Rights, Dan Institutional Ownership Terhadap Related Party Transactions (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2023)
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Product Market Competition, Disclosure of Related Party Transactions, Cash Flow Rights, and Institutional Ownership on Related Party Transactions in manufacturing companies ... -
Evaluasi Kinerja UMKM Kafe dan Restoran di Medan: Aplikasi Prinsip Systrust pada Keandalan Sistem Informasi Akuntansi
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of Systrust dimensions on firm performance among MSME (Micro, Small, and Medium Enterprises) cafes and restaurants in Medan. The dimensions analyzed include availability, confidentiality, ...