Undergraduate Theses
Undergraduate Theses
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Pengaruh Environmental Responsibility, Dividend Yield, Sales Volatility, dan Debt Level Terhadap Earnings Persistence pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to test and analyze the effect of Environmental Responsibility, Dividend Yield, Sales Volatility, and Debt Level on Earnings Persistence in manufacturing companies listed on the Indonesia Stock Exchange ... -
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 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 ... -
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 Intensitas Aset Biologis, Ukuran Perusahaan, Kepemilikan Manajerial, Profitabilitas dan Jenis Kantor Akuntan Publik terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to examine the effect of Biological Asset Intensity, Company Size, Managerial Ownership, Profitability, and Type of Public Accounting Firm on Biological Asset Disclosure in Agricultural Companies Listed on ... -
Pengaruh Kemampuan Teknik Personal, Tingkat Pendidikan, Pelatihan dan Pengalaman Kerja terhadap Kinerja Sistem Informasi Akuntansi pada Organisasi Perangkat Daerah Kota Medan
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of personal technical capability, education level, training, and work experience on the performance of accounting information systems in Medan City Regional Apparatus Organizations. ... -
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 ... -
Pengaruh Persepsi Kemudahan Penggunaan, Kegunaan Persepsian, Kompetensi Teknologi, dan Kualitas Sistem Terhadap Efektivitas Penggunaan Audit Tools pada Kantor Akuntan Publik Kota Medan
(Universitas Sumatera Utara, 2024)This study aims to determine the influence of perceived ease of use, perceived usefulness, technological competence, and system quality on the effectiveness of audit tools usage in public accounting firms in Medan. The ... -
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Sustainability Department terhadap Pengungkapan Sustainability Report Assurance pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2024)This study aims to analyze the effect of company size, profitability, leverage and sustainability department on the disclosure of sustainability report assurance in banks listed on the Indonesia Stock Exchange in 2020-2023 ... -
Pengaruh Religiusitas, Pengetahuan Perbankan, Kualitas Produk dan Pelayanan terhadap Keputusan Menggunakan Jasa Perbankan Syariah pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara
(Universitas Sumatera Utara, 2024)The purpose of this study was to determine the effect of religiosity, banking knowledge, product quality and service on decisions to use Islamic banking services on students of the Faculty of Economics and Business, ... -
Pengaruh Family Ownership, Accounting Conservatism, Audit Tenure, dan Corporate Social Responsibility terhadap Stock Price Crash Risk (Studi Empiris pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)
(Universitas Sumatera Utara, 2024)This study aims to analyze the effect of family ownership, accounting conservatism, audit tenure, and corporate social responsibility on stock price crash risk based on agency theory. The population used in this research ... -
Pengaruh Ukuran Dewan Komisaris, Frekuensi Rapat Dewan Komisaris, Kepemilikan Institusional, Konsentrasi Kepemilikan, dan Kredit Bermasalah terhadap Volatilitas Idiosinkratik pada Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2024)This research aims to determine the effect of board size, frequency of board meetings, institutional ownership, ownership concentration, and non-performing loans on idiosyncratic volatility in banks listed on the Indonesia ... -
Pengaruh Return On Assets, Return On Equity, Debt To Equity Ratio, dan Price Earning Ratio terhadap Beta Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of Return on Assets, Return on Equity, Debt to Equity Ratio, and Price Earning Ratio on Stock Beta of banking companies listed on the Indonesia Stock Exchange in 2021-2023. This ... -
Pengaruh Manajemen Laba Akrual, Pengungkapan Lingkungan, Konsentrasi Kepemilikan, Ukuran Perusahaan, dan Leverage terhadap Risiko Idiosinkratik pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to examine the influence of accrual earnings management, environmental disclosure, ownership concentration, firm size, and leverage on idiosyncratic risk in property and real estate companies listed on the ... -
Pengaruh Return On Asset, Likuidtas, Ukuran Komite Audit, dan Kepemilikan Institusional terhadap Pengungkapan Informasi Berorientasi Ke Depan pada Perusahaan Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023
(Universitas Sumatera Utara, 2024)This study aims to analyze the effect of return on assets, liquidity, audit committee size, and institutional ownership on forward-looking information disclosure. The population in this study consists of primary consumer ... -
Pengaruh Earning Pressure, Managerial Ownership, Profitability, Leverage, dan Growth Opportunities terhadap Accounting Prudence pada Perusahaan Manufaktur Sub Sektor Konsumsi dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
(Universitas Sumatera Utara, 2024)This study aims to determine the influence of earning pressure, managerial ownership, profitability, leverage, and growth opportunities on accounting prudence. The research object used is food and bevarage sub sector ... -
Pengaruh Corporate Social Responsibility, Leverage, Earnings Per Share, Net Profit Margin dan Return on Equity terhadap Cumulative Abnormal Return pada Perusahaan Sektor Consumer Cyclical di BEI 2019-2022
(Universitas Sumatera Utara, 2024)This study was conducted to determine the effect of corporate social responsibility disclosure, leverage, earnings per share, net profit margin, and return on equity on cumulative abnormal return. The research is a ... -
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Sisa Lebih Pembiayaan Anggaran (Silpa) terhadap Belanja Modal di Kabupaten/Kota di Provinsi Sumatera Utara Periode 2017-2021
(Universitas Sumatera Utara, 2024)The purpose of this research to know the effect of economic growth, locally generated revenue, genaral allocation fund, specific allocation fund and unspent funds at end year to partial and simultaneous way to capital ... -
Pengaruh Penerapan Akuntansi Lingkungan, Akuntansi Biaya Aliran Material, dan Modal Intelektual Hijau dalam Meningkatkan Keberlangsungan Perusahaan
(Universitas Sumatera Utara, 2024)This study aims to analyze the effect of implementing green accounting, material flow cost accounting, and green intellectual capital on corporate sustainability. The research sample consists of 6 companies in the agricultural ... -
Analisis Hubungan Profitabilitas, Leverage, Inventory Intensity Ratio, Capital Intensity Ratio, dan Audit Committe Terhadap Tax Planning dengan Indikator Effective Tax Rate (ETR) pada Perusahaan Properti & Real Estate yang Terdaftar di BEI 2019-2023
(Universitas Sumatera Utara, 2024)This study aims to analyze the relationship between Profitability, Leverage, Inventory intensity ratio, Capital intensity ratio, and Audit Committee on Effective Tax Rate. In property and real estate companies listed on ...
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