Undergraduate Theses
Undergraduate Theses
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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 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, ... -
Pengaruh Penjualan, Ukuran Perusahaan,Intellectual Capital, dan Leverage terhadap Perilaku Sticky Cost di Perusahaan Manufaktur Sektor Healthcare yang Terdaftar di Bei Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of sales, firm size, intellectual capital, and leverage on sticky cost behavior. Sticky cost refers to a condition in which company costs do not decrease proportionally with a decline ... -
Pengaruh Perceived Ease Of Use Dan Perceived Usefulness Terhadap Adopsi Penggunaan Fintech Berbasis QRIS (Studi Pada UMKM Kuliner Di Kota Medan)
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of perceived ease of use and perceived usefulness on the adoption of QRIS-based fintech (a study on culinary SMEs in the city of Medan). The theoretical framework used is the Technology ... -
Efektivitas Penagihan Pajak dengan Surat Tagihan Pajak, Surat Teguran dan Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2025)So far, the realization of tax revenue has not been optimal. Not yet optimal realization of tax revenue is due to the large number of tax arrears that are not paid by taxpayers. One of the ways that the Directorate General ... -
Analisis Beneish M-Score terhadap Pendeteksian Kecurangan Laporan Keuangan pada perusahaan jasa sektor Properti, Real Estate, dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the effect of Beneish M-Score in detecting financial statement fraud in property, real estate, and building construction sector service companies listed on the Indonesian stock ... -
Analisis Pengaruh Motivasi Belanja Hedonis, Ulasan Pelanggan, Nilai Utilitarian, dan Akuntansi Mental terhadap Pembelian Impulsif di E-Commerce Shopee (Studi Empiris Mahasiswa Akuntansi Universitas Sumatera Utara Tahun 2019-2021)
(Universitas Sumatera Utara, 2025)This study aims to prove the influence of hedonic shopping motivation, customer review, utilitarian value, and mental accounting on impulsive buying in e-commerce shopee (an empirical study of accounting students at ... -
Pengaruh Ownership Concentration, Firm Size, dan Komisaris Independen terhadap Water Disclosure pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of ownership concentration, firm size, and independent commissioners on water disclosure in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock ... -
Pengaruh Audit Commitees, Profitability, Size of the Board of Directors, Frequency of Board of Commissioners Meetings terhadap Sustainability Report Disclosure pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of audit committees, profitability, size of the board of directors, frequency of board of commissioners meetings on sustainability report disclosure in mining sector manufacturing ... -
Pengaruh Dana Pihak Ketiga, Bank Size, Capital Adequacy Ratio, Loan Deposit Ratio, dan Non Performing Loan terhadap Penyaluran Kredit
(Universitas Sumatera Utara, 2025)This study was conducted to determine the effect of Third Party Fund, Bank Size, Capital Adequacy Ratio, Loan Deposit Ratio, and Non Performing Loan on kredit distribution in banking companies listed on the Indonesia ... -
Pengaruh Multinationality, Tax Haven Utilization, Ketidakpastian Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Thin Capitalization pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of multinationality, tax haven utilization, tax uncertainty, foreign ownership, and firm size on thin capitalization in manufacturing companies listed in the BEI for year 2019-2022. ... -
Pengaruh Konsentrasi Kepemilikan, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Intellectual Capital Disclosure (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2019-2023)
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of ownership concentration, profitability, leverage, and firm size on Intellectual Capital Disclosure (ICD) in the banking sector listed on the Indonesia Stock Exchange (BEI) for ... -
Analisis Pengaruh Time Budget Pressure, Audit Tenure, Kompetensi, Etika Auditor dan Gaya Kepemimpinan Pada Kualitas Audit: Studi Kasus Kantor Perwakilan BPKP Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of Time Budget Pressure, Audit Tenure, Competence, Auditor Ethics, and Leadership Style on Audit Quality at the Representative Office of the Financial and Development ... -
Pengaruh Penerapan Sistem Pengendalian Internal, Kejelasan Sasaran Anggaran, Penerapan Anggaran Berbasis Kinerja, dan Komitmen Manajemen terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus pada OPD Kabupaten Dairi)
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of the implementation of the Internal Control System, clarity of budget targets, implementation of performancebased budgeting, and management commitment on the performance ... -
Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Sustainability Reporting pada Perusahaan Consumer Non-Cyclicals yang terdaftar di BEI Periode 2020-2023
(Universitas Sumatera Utara, 2025)Sustainability reporting is a report that provides information about the impact of a company on environmental, social and economic aspects. With this report on sustainability reporting, it is expected to attract the attention ... -
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa pada Pemerintah Desa di Kecamatan Angkola Barat Kabupaten Tapanuli Selatan
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of village apparatus competence, internal control systems, information technology use, and public participation on the prevention of village fund management fraud at the Village ... -
Pengaruh Pendapatan Asli Daerah, Dana Bantuan Operasional Sekolah, Dana Alokasi Khusus, Dana Alokasi Umum dan Dana Bagi Hasil terhadap Belanja Modal Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Utara Tahun 2022–2024
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Regional Original Revenue (PAD), School Operational Assistance Fund (BOS), Special Allocation Fund (DAK), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on capital ...
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