Undergraduate Theses
Undergraduate Theses
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Pengaruh Literasi Keuangan, Locus of Control, Toleransi Risiko dan Persepsi Risiko terhadap Keputusan Investasi di Pasar Modal (Studi pada Investor di Kota Medan)
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial literacy, locus of control, risk tolerance, and risk perception on investment decisions in the capital market. The research focuses on individual stock investors residing ... -
Pengaruh Independensi, Kompetensi, Pengalaman, dan Tekanan Anggaran Waktu Terhadap Skeptisisme Profesional Auditor pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of independence, competence, experience, and time budget pressure on auditor's professional skepticism at public accounting firms in Medan. This research uses a quantitative approach ... -
Pengaruh Kemandirian Keuangan, Efisiensi Keuangan, Solvabilitas Anggaran dan Indeks Pembangunan Manusia terhadap Financial Sustainability Pemerintah Daerah di Seluruh Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of financial independence, financial efficiency, budget solvency and human development index on the financial sustainability of local governments throughout Indonesia. This study uses ... -
Pengaruh Diversitas Gender Direksi, Ukuran Dewan Komisaris, Dewan Komisaris Independen, Dan Kepemilikan Institusional Terhadap Pengungkapan Green Banking Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This research aims to measure the influence of Directors' Gender Diversity on Green Banking Disclosures, the influence of the Size of the Board of Commissioners on Green Banking Disclosures, the influence of the Independent ... -
Pengaruh Pengalaman, Independensi, Kompetensi, dan Tekanan Anggaran Waktu terhadap Skeptisisme Profesional pada Auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to examine and determine the influence of Experience, Independence, Competence, and Time Budget Pressure on Professional Skepticism among auditors of the Financial and Development Supervisory Agency of North ... -
Pengaruh Ukuran Perusahaan, Free Cash Flow, Profitabilitas, dan Leverage Terhadap Manajemen Laba pada Perusahaan Non Cylical Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze and prove the effect of company size, free cash flow, profitability and leverage on earnings management in Consumer Non-cyclical food and beverage subsector companies listed on the IDX in 2020-2023. ... -
Pengaruh Leverage, Profitabilitas, dan Likuiditas Terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of financial variables such as leverage, profitability, and liquidity on sustainability report disclosure in consumer goods sector manufacturing companies listed on the Indonesia Stock ... -
Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan terhadap Kepuasan Pengguna Sistem Informasi Pemerintah Daerah pada Puskesmas di Kota Palembang
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of system quality, information quality, and service quality on user satisfaction of local government information systems at the Puskesmas Palembang. The research is based on primary ... -
Analisis Pengaruh Tata Kelola, Komitmen Organisasi, Reward, dan Punishment terhadap Implementasi Anggaran Berbasis Kinerja pada Rumah Sakit Umum Daerah Panyabungan
(Universitas Sumatera Utara, 2025)This research aims to determine the influence of Governance, Organizational Commitment, Rewards and Punishment On The Implementation Of Performance-Based Budgeting at The Regional General Hospital of Panyabungan. The ... -
Analisis Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2022 – 2023
(Universitas Sumatera Utara, 2025)This study aims to test and prove the factors that influence real earnings management. Factors examined include Leverage, profitability, and company size. This study uses quantitative methods with a causal associative ... -
Pengaruh Kupon, Peringkat Obligasi, dan Maturitas terhadap Yield to Maturity Obligasi Korporasi Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of coupon, bond rating, and maturity on yield to maturity corporate bonds of infrastructure sector. Type of this study is causal associative research and uses secondary data. The ... -
Pengaruh Agresivitas Pajak, Kepemilikan Institusional, Ukuran Perusahaan, dan Timeliness Laporan Keuangan terhadap Volatilitas Idiosinkratik pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of tax aggressiveness, institutional ownership, firm size, and timeliness of financial statements on idiosyncratic volatility in banking companies listed on the Indonesia Stock ... -
Analisis Faktor-Faktor Yang Mempengaruhi Minat Investasi Mahasiswa Akuntansi Dengan Platform Investasi Online Menggunakan Aplikasi Bibit
(Universitas Sumatera Utara, 2024)This Study Aims To Analyze The Factors That Influence The Investment Interest Of Accounting Students At The University Of North Sumatra (USU) On An Online Investment Platform Using The Bibit Application. The Background Of ... -
Pengaruh Dewan Direksi, Kinerja Keuangan, Bank Size, Financial Slack, dan Kepemilikan Asing terhadap Pengungkapan Green Banking pada Bank Umum di Indonesia Tahun 2020–2023
(Universitas Sumatera Utara, 2025)This study aims to determine the Influence of the Board of Directors, Financial Performance, Bank Size, Financial Slack and Foreign Ownership on Green Banking Disclosure in Commercial Banks in Indonesia in 2020-2023. ... -
Pengaruh Asset Growth, Current Ratio, Return on Asset, dan Total Asset Turnover terhadap Beta Saham pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to determine and prove the effect of asset growth, current ratio, return on assets, and total asset turnover on beta stocks in property and real estate companies listed on the Indonesia Stock Exchange for ... -
Pengaruh Corporate Profitability, Multinasionalism, Company Size, Tax Haven Utilization, Dan Capital Intensity Perusahaan Terhadap Debt To Equity Ratio Sebagai Alat Ukur Dalam Thin Capitalization Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2022-2023
(Universitas Sumatera Utara, 2025)This study aims to empirically examine the influence of corporate profitability, multinationalism, company size, tax haven utilization, and capital intensity on the debt-to-equity ratio, which serves as an indicator of ... -
Pengaruh Foreign Ownership, Pemanfaatan Tax Haven, dan Tax Uncertainty terhadap Praktik Thin Capitalization Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019 - 2023
(Universitas Sumatera Utara, 2025)This study aims to provide empirical evidence on the influence of foreign ownership, tax haven utilization, and tax uncertainty on the practice of thin capitalization among multinational companies listed on the Indonesia ... -
Pengaruh Umur Perusahaan, Net Profit Margin, Kepemilikan Institusional, Leverage, Profitabilitas terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Energi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of company age, net profit margin, institutional ownership, leverage, and profitability on human resource accounting disclosure in energy companies listed on the Indonesia Stock ... -
Pengaruh Capital Structure, Growth Opportunity, Earning Persistence, dan Systematic Risk Terhadap Earning Response Coefficient Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
(Universitas Sumatera Utara, 2025)This research aims to analyze the effect of capital structure, growth opportunity, earning persistence, and systematic risk on the earnings response coefficient in energy sector companies listed on the Indonesia Stock ... -
Pengaruh Intensitas Emisi Karbon, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Emisi Karbon pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study investigates the factors that influence carbon emission disclosure, including carbon emissions intensity, environmental performance, environmental management system, financial performance, and company age in ...
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