Undergraduate Theses
Undergraduate Theses
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Pengaruh Corporate Social Responsibility, Board Size, Managerial Ownership, dan Institutional Ownership terhadap Real Earnings Management pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of corporate social responsibility, board size, managerial ownership, and institutional ownership on real earnings management in manufacturing companies listed on the Indonesia ... -
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Konsentarsi Kepemilikan terhadap Water Disclosure pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024.
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of firm size, profitability, and ownership concentration on water disclosure. This quantitative study uses a causal associative approach. The research population were 71 mining ... -
Pengaruh Profitability, Firm Size, Independent Commissioner, dan Liquidity terhadap Islamic Social Reporting Disclosure pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2020-2024
(Universitas Sumatera Utara, 2025)This research aims to analyze the effect of profitability, firm size, independent commissioner, and liquidity on Islamic Social Reporting disclosure in companies listed on the Jakarta Islamic Index (JII) for the period ... -
Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Leverage Terhadap Pengungkapan Manajemen Risiko pada Perusahaan Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of company size, liquidity, profitability, and leverage on risk management disclosure in food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2024. Risk ... -
Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia terhadap Kinerja Keuangan pada Perusahaan LQ 45 di Bursa Efek Indonesia Tahun 2024
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of human resource accounting disclosure on financial performance. In this study, human resource accounting disclosure is divided into five main indicators: training, employee ... -
Analisis Pengaruh Rasio Kemandirian, Ukuran Pemerintah, Ukuran Legislatif, Intergoverment Revenue, dan Leverage terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Provinsi Pulau Sumatera Tahun 2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of the independence ratio, government size, legislative size, intergovernmental revenue, and leverage on the disclosure level of Local Government Financial Reports (LKPD) in the ... -
Analisis Pengaruh Reaksi Pasar terhadap Return Saham pada saat Ex-Dividend Date (Studi Kasus pada Perusahaan yang terdaftar pada Indeks LQ45 pada Bursa Efek Indonesia tahun 2022-2024)
(Universitas Sumatera Utara, 2025)This study aims to examine the impact of stock price, trading volume, dividend policy, and market capitalization on stock returns of companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2022-2025 ... -
Pengaruh Pendapatan Asli Daerah, Belanja Modal, Dana Alokasi Khusus, dan Ukuran Pemerintah terhadap Kelemahan Pengendalian Internal Pemerintah Kabupaten/Kota Provinsi Aceh dan Sumatera Utara tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of local revenue, capital expenditure, special allocation funds, and government size on the weaknesses of internal control in district/city governments in Aceh and North Sumatra ... -
Pengaruh Ukuran Pemerintah Daerah, Tingkat Ketergantungan Daerah, Intergovernmental Revenue, dan Temuan Audit terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of local government size, regional dependency level, intergovernmental revenue, and audit findings on the level of financial statement disclosure of regency/city local governments ... -
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Sistem Pengendalian Internal Pemerintah (SPIP), Komitmen Organisasi Pemerintah Desa dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Silou Kahean, Kabupaten Simalungun
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of village fund management officer competency, the Government Internal Control System (SPIP), village government organizational commitment, and community participation on accountability ... -
Pengaruh Tingkat Ketergantungan Daerah, Ukuran Pemerintah, Opini Audit, Ukuran Legislatif, dan Temuan Audit terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota di Provinsi Sumatera Selatan Periode 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the effect of the regional dependence level, government size, audit opinion, legislative size, and audit findings on the disclosure of regional government financial reports in ... -
Pengaruh Solvabilitas Layanan, Transparansi Anggaran, Rasio Hutang, dan Kemandirian Keuangan terhadap Keberlanjutan Keuangan Pemerintah Daerah Provinsi Sumatera Utara Periode 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of service solvency, budget transparency, debt ratio, and financial independence on financial sustainability in the government sector. Financial sustainability is measured using adjusted ... -
Pengaruh Pendapatan Asli Daerah, Opini Audit, Belanja Modal, dan Dana Alokasi Khusus terhadap Kinerja Keuangan pada Kabupaten/Kota di Provinsi Sumatera Utara Periode 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Locally-Owned Revenue, Audit Opinion, Capital Expenditure, and Special Allocation Funds on financial performance in regencies/cities in North Sumatra Province. This research is a ... -
Pengaruh Independent Commissioners, Audit Committee, Profitability, dan Leverage, terhadap Sustainability Report Disclosure pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of independent commissioners, audit committee, profitability, and leverage on sustainability report disclosure in Food and Beverage companies listed on the Indonesia Stock Exchange ... -
Pengaruh Komite Audit, Independensi Auditor, Spesialisasi Industri Auditor, dan Laporan Keberlanjutan Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine and test the influence of audit committees, auditor independence, auditor industry specialization, and sustainability reports on audit quality in energy sector companies listed on ... -
Pengaruh Capital Adequacy Ratio, Net Interest Margin, Pertumbuhan Kredit, dan Deposit Interest Rate terhadap Loan Loss Provision pada Bank Konvensional Yang Terdaftar di BEI Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Capital Adequacy Ratio, Net Interest Margin, Credit Growth, and Deposit Interest Rate on Loan Loss Provision in conventional banks listed on the IDX in 2020-2023. The population in ... -
Pengaruh Current Ratio, Debt to Equity Ratio dan Net Profit Margin terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the effect of Current Ratio, Debt To Equity Ratio, and Net Profit Margin on Profit Growth in Telecommunication Sub-Sector Companies Listed on the Indonesia Stock Exchange. This ... -
Analisis Pengaruh Kepemilikan Institusional, Komite Audit, Profitabilitas, Ukuran Perusahaan, dan Dewan Komisaris terhadap Publikasi Sustainability Report (Studi Empiris pada Perusahaan-Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)
(Universitas Sumatera Utara, 2025)This study analyzes the influence of institutional ownership, audit committees, profitability, company size, and boards of commissioners on the sustainability reports of infrastructure companies listed on the Indonesia ... -
Analisis Pengaruh Perputaran Piutang Usaha, Ukuran Perusahaan, Struktur Modal, dan Pengembalian Investasi terhadap Pertumbuhan Laba Perusahaan Pembiayaan di Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of accounts receivable turnover, firm size, capital structure, and return on investment on the profit growth of financing companies in Indonesia. The sample for this study consists of ... -
Pengaruh Return on Asset, Debt to Equity Ratio, Net Profit Margin, dan Current Ratio terhadap Ekspektasi Investor pada Perusahaan Publik Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine the effect of Return on Assets, Debt to Equity Ratio, Net Profit Margin, and Current Ratio on Investor Expectations in public companies in the Property and Real Estate sub-sector ...
