Master Theses
Master Theses
Recently added
Now showing items 1-20 of 1366
-
Analisis Faktor-Faktor Fraud Triangle dan Financial Distress yang Mempengaruhi Financial Statement Fraud pada Perusahaan Real Estate yang Terdaftar di BEI
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of fraud triangle factors, including financial stability, external pressure, opportunity, and rationalization, as well as financial distress on financial statement fraud in real ... -
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Bergerak di Sektor Industri Barang Konsumsi yang Terdaftar di BEI dengan Profitabilitas Sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2025)The study aims to identify and examine the factors that influence firm value in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX), and to investigate the role of profitability as a moderating ... -
Pengaruh Informasi Akuntansi Dan Informasi Non Akuntansi Terhadap Keputusan Pemberian Kredit Modal Investasi Dengan Pengalaman Sebagai Variabel Moderating Pada PT. Bank Sumut Cabang Kisaran
(Universitas Sumatera Utara, 2021)The objective of the research was to analyze the influence of accounting and non-accounting information on Decision to give credit for investment capital with experience as moderating variable at PT Bank Sumut, Kisaran ... -
Pengaruh Penerapan Green Accounting, Corporate Social Responsibility, dan Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Sektor Energy yang Terdaftar di BEI Tahun 2017-2023
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the effect of green accounting, corporate social responsibility, and intellectual capital on financial performance, using net profit margin as a proxy in energy sector companies listed ... -
Pengaruh Intellectual Capital dan Sharia Compliance Terhadap Kinerja Keuangan Perbankan Syariah yang Terdaftar di Otoritas Jasa Keuangan dengan Corporate Social Responsibility Sebagai Variabel Moderasi Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study also considers the role of Corporate Social Responsibility (CSR) as a moderating variable that may strengthen or weaken the relationship between intellectual capital and sharia compliance on bank performance. ... -
Analisis Penerapan System Robust Process (SRP) Terhadap Percepatan Penagihan Piutang pada PT United Tractors, Tbk
(Universitas Sumatera Utara, 2025)This study analyzes the implementation of the System Robust Process (SRP) and its impact on accelerating accounts receivable collection at PT United Tractors, Tbk, Medan Branch Office. This research employs a descriptive ... -
Pengaruh Ukuran Perusahaan, Kebijakan Deviden, Kepemilikan Institusional dan Green Accounting terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Real Estate dan Property yang terdaftar di BEI Periode 2019-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of firm size, dividend policy, Institutional ownership, and green accounting on firm value, with Corporate Social Responsibility (CSR) disclosure as a moderating variable. The research ... -
Pengaruh Kompetensi Aparatur, Pengendalian Internal Dan Sistem Keuangan Terhadap Pencegahan Fraud Dalam Pengelolaan Laporan Keuangan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Empris Pada Kabupaten Rokan Hulu)
(Universitas Sumatera Utara, 2025)The purpose of this study was to determine the effect of apparatus competence, internal control, and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency, with ... -
Pengaruh Leverage, Ukuran Perusahaan, Nilai Perusahaan dan Kepemilikan Manajerial Terhadap Agresivitas Pajak pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of leverage, firm size, firm value, and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange. Tax aggressiveness has ... -
Peran Dynamic Capability Dalam Meningkatkan Sustainable Performance: Mediasi Environmental Social Governance (Esg) Strategy pada Perusahaan Kelapa Sawit di Medan
(Universitas Sumatera Utara, 2025)This study investigates the role of dynamic capabilities, specifically absorptive capability and adaptive capability, in enhancing sustainable performance, with Environmental, Social, and Governance (ESG) strategy as a ... -
Pengaruh Struktur Modal, Kepemilikan Institutional, Research and Development terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Listing di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine and provide evidence on the influence of capital structure, institutional ownership, and research and development on firm value in pharmaceutical sub-sector companies listed on the Indonesia ... -
Faktor-Faktor yang Mempengaruhi Kualitas Audit di Inspektorat Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of competence, integrity, and work experience on audit quality at the Medan City Inspectorate. The research employs a quantitative descriptive design, which involves a systematic ... -
Pengaruh Akuntabilitas, Transparansi, Rule of Law, Efektivitas dan Efisiensi terhadap Kinerja Pemerintah Daerah dengan Pengawasan sebagai Variabel Moderasi pada Pemerintah Daerah Kabupaten Langkat
(Universitas Sumatra Utara, 2025)This study aims to analyze the influence of accountability, transparency, supremacy of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency ... -
Pengaruh Transfer Pricing, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of transfer pricing, sales growth, and profitability on tax avoindance, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange ... -
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Return Saham dengan Inflasi dan Suku Bunga Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine and analyze whether profitability, liquidity, and leverage affect stock returns with inflation and interest rates as moderating variables in energy sector companies listed on the ... -
Pengaruh Leverage, Likuiditas, dan Kepemilikan Manajerial terhadap Financial Distress dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the effect of leverage, liquidity, and managerial ownership on financial distress with profitability as a moderating variable in transportation companies listed on the Indonesia ... -
Evaluasi Kesuksesan Online Marketplace di Indonesia dengan Pendekatan Teori Kesuksesan Sistem Informasi: Persepsi Mahasiswa Akutansi Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)The primary objective of this study is to evaluate the success of online marketplaces in Indonesia using the Information System Success Theory approach, based on the perceptions of Accounting students at the Faculty ... -
Pengaruh Pertumbuhan Penjualan, Ukuran Perusahan dan Intensitas Modal terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2024)The objective of the research is to examine the effects of sales growth, firm size, and capital intensity on tax avoidance with audit committee as a moderating variable. The research analyses 66 mining companies listed on ... -
Analisis Implementasi Model E-S-Qual terhadap Efektivitas Digital Zakat: Studi Empiris pada Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)The primary objective of this study is to measure the impact of electronic service quality on the effectiveness of digital zakat and user loyalty through an empirical study involving students, lecturers, and administrative ... -
Peran Sistem Pengendalian Mutu Dalam Memoderasi Faktor-Faktor yang Mempengaruhi Kualitas Audit Kantor Akuntan Publik
(Universitas Sumatera Utara, 2025)This research aims to determine and analyze third party reviews, time budget pressure, audit fees, work experience, independence, and continuing professional education which influence audit quality with a quality control ...
RSS 1.0