Browsing Undergraduate Theses by Issue Date
Now showing items 1-20 of 4692
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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 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 Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak dan Kegunaan Program E-Samsat pada Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Gerai Sorkam
(Universitas Sumatera Utara, 2025)Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kesadaran wajib pajak, sanksi pajak dan kegunaan program e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Gerai Sorkam. ... -
Analisis Pengaruh Kepemilikan Manajerial,Kepemilikan Institusional, Free Cash Flow dan Profitabilitas terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Empiris pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)
(Universitas Sumatera Utara, 2025)This study aims to assess the effect of managerial ownership, institutional ownership, free cash flow, and profitability on dividend policy with firm size as a moderating variable. The population of the study includes ... -
Pengaruh Kesadaran Auditor akan Reputasi Profesi, Kode Etik Akuntan, Nilai Etika Perusahaan, dan Skeptisisme Profesional terhadap Pertimbangan Etis Auditor (Pada KAP Kota Medan)
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Auditor Awareness of Reputation, Code of Ethics, Corporate Ethical Values, and Professional Skepticism on Auditor Ethical Judgement at Public Accounting Firms in Medan. The ... -
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 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 ... -
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 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 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 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 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 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 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 Pemahaman Investasi, Risiko Investasi, Imbal Hasil Investasi, dan Pelatihan Pasar Modal Terhadap Minat Berinvestasi di Pasar Modal (Studi Kasus pada Generasi Z Di Kota Medan)
(Universitas Sumatera Utara, 2025)This research aims to analyze the influence of investment understanding, investment risk, investment returns and capital market training on interest in investing in the capital market. The sample used was generation Z ... -
Pengaruh Arus Kas, Kepemilikan Institusional, Umur Perusahaan, dan Rasio Utang terhadap Environmental, Social, Governance (ESG) pada Perusahaan LQ45 Tahun 2019 – 2023
(Universitas Sumatera Utara, 2025)This study examines the effect of cash flow, institutional ownership, company age, and debt ratio on Environmental, social, and governance (ESG) disclosure reporting in LQ45 companies in Indonesia during the 2019-2023 ... -
Pengaruh Firm Size, Likuiditas, Profitabilitas, Sustainability Reporting terhadap Investment Opportunity Set (IOS) pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of firm size, liquidity, profitability, and sustainability reporting on the investment opportunity set (IOS. This research is categorized as quantitative research, utilizing population ... -
Pengaruh Machiavellian, Sistem Perpajakan, Love Of Money Dan Pemahaman Perpajakan Terhadap Persepsi Mahasiswa Akuntansi Menganai Tax Evasion (Studi Pada Mahasiswa Akuntansi Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of machiavellian, taxation system, love of money and tax understanding on accounting students' perception of tax evasion (a study on accounting students of the University of North ... -
Pengaruh Cognitive Dissonance Bias, Hindsight Bias, Overconfidence Bias dan Self-Control Bias terhadap Minat Investasi Cryptocurrency (Studi Empiris pada Mahasiswa S1 Akuntansi FEB USU)
(Universitas Sumatera Utara, 2025)This research aims to measure the influence of cognitive dissonance bias, hindsight bias, overconfidence bias, and self-control bias on the interest in cryptocurrency investment among active undergraduate Accounting students ...