Browsing Master Theses by Submit Date
Now showing items 1-20 of 1395
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Pengaruh Solvabilitas, Profitabilitas, dan Ukuran Kap terhadap Audit Delay dengan Opini Audit Going Concern sebagai variabel moderasi pada perusahaan Property dan Real Estate
(Universitas Sumatera Utara, 2025)The purpose of this research is to examine and analyze whether solvency, profitability, and KAP size affect audit delay with the going concern audit opinion as the moderating variable in property and real estate companies ... -
Pengaruh Debt Default, Pertumbuhan Perusahaan, Solvabilitas, dan Audit Delay terhadap Opini Audit Going Concern dengan Reputasi Auditor sebagai variabel moderasi pada sektor Hotel, Resor, dan Kapal Pesiar yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2023
(Universitas Sumatera Utara, 2025)The purpose of this research is to examine and analyze whether Debt Default, Company Growth, Solvency, and Audit Delay have an effect on the acceptance of Going Concern audit opinions, as well as to test whether Auditor ... -
Analisis Pengaruh Pertumbuhan Kredit, Non Performing Loan, Restrukturisasi Kredit dan Hapus Buku Kredit Terhadap Harga Saham dengan Profitabilitas Sebagai Variabel Intervening
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of credit growth, Non-Performing Loans (NPL), credit restructuring and credit write-offs on stock prices, with profitability as an intervening variable. The research object comprises ... -
Pengaruh Locus Of Control, Pengalaman Auditor, Time Budget Pressure, Kompleksitas Tugas, dan Risiko Audit terhadap Skeptisisme Profesional Auditor dengan Etika Sebagai Moderasi (Studi Kasus Pada Kantor Inspektorat Pemerintah Daerah Kota Gunungsitoli)
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of locus of control, auditor experience, time budget pressure, task complexity, and audit risk on auditors professional skepticism, with ethics serving as a moderating variable. The ... -
Pengaruh Struktur Modal Dan Growth Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada FBM KLCI Yang Terdaftar Di Bursa Malaysia Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of capital structure and growth on firm value, with dividend policy serving as a moderating variable, in companies listed on the FBM KLCI for the 2019–2023 period. The research was ... -
Analisis Pengaruh Good Corporate Governance dan Environmental, Social and Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi (Studi pada Perusahaan Energi dan Pertambangan di BEI Periode 2022-2024)
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Good Corporate Governance (GCG) and Environmental, Social, and Governance (ESG) on firm value, with financial performance serving as a moderating variable, and to examine differences ... -
Analisis Implementasi Cloud Accounting pada Cafe dan Restoran di Pematang Siantar: Perspektif Teori Kesuksesan Sistem Informasi
(Universitas Sumatera Utara, 2025)The implementation of Cloud Accounting in cafes and restaurants is expected to improve operational efficiency, enhance the accuracy of financial reporting, and generate net benefits for businesses. However, in practice, ... -
Analisis Pengaruh Pengungkapan Emisi CO2, Kinerja Lingkungan, Intensitas Modal, Kinerja Sosial dan Ukuran Perusahaan Terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of CO2 emission disclosure, environmental performance, capital intensity, social performance, and firm size on the financial performance of mining companies listed on the Indonesia ... -
Pengaruh Financial Distress, Leverage dan Operating Cash Flow terhadap Accrual Earnings Management dengan Firm Size sebagai Variabel Moderasi pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of financial distress, leverage, and operating cash flow on accrual earnings management, with firm size serving as a moderating variable, in manufacturing companies listed on the ... -
Pengaruh Efektivitas Pengendalian Internal, Akuntabilitas dan Transparansi terhadap Kualitas Laporan Keuangan Perusahaan dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi (Studi pada PT Pelabuhan Indonesia Multi Terminal Belawan)
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of internal control effectiveness, accountability, and transparency on the quality of corporate financial statements with human resource competence as a moderating variable at PT Pelindo ... -
Analisis Faktor-Faktor yang Berpengaruh terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024
(Universitas Sumatera Utara, 2025)This study aims to identify the factors that influence tax avoidance, with corporate governance as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2024. The ... -
Pengaruh Pengungkapan Environmental, Social, and Governance serta Kebijakan Utang terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and debt policy on firm value, with institutional ownership serving as a moderating variable. The research focuses on companies ... -
Analisis Determinan Environmental, Social & Governance (ESG) dengan Industri Sensitif sebagai Variabel Moderasi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine the determinants of Environmental, Social & Governance (ESG) with sensitive industries as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 ... -
Analisis Pengaruh Kompetensi, Motivasi Kerja dan Profesionalisme terhadap Kinerja Guru Akuntansi di Era Global dengan Melihat Peran Pemerintah Kab. Labuhanbatu Utara sebagai Variabel Modereting
(Universitas Sumatera Utara, 2017)The problem discussed in this research is: What is the influence of competence, work motivation, and professionalism on the performance of accounting teachers in the global era, considering the role of the North Labuhan ... -
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2022-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effects of the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM) on company performance, as measured by Return on Assets (ROA), in food ... -
Analisis Determinan Kualitas Laporan Keuangan Satuan Kerja di Wilayah Kerja Kantor Wilayah Kementerian Hukum dan HAM Sumatera Utara
(Universitas Sumatera Utara, 2022)Quality financial reports are the responsibility of the government in order to create an accountable government. This study aims to examine and analyze the effect of Human Resource Competence (HR), Government Internal ... -
Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Desa Terhadap Pertumbuhan Ekonomi dengan Belanja Modal sebagai Variabel Moderating pada Kabupaten/Kota di Pulau Sumatera
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of Local Own-sources Revenue, General Allocation Fund, Special Allocation Fund, and Village Funds on regional economic growth, with capital expenditure as a moderating variable, in ... -
Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, Biaya Lingkungan Terhadap Kinerja Keuangan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Intervening pada Perusahaan Minyak dan Gas di Bursa Efek Indonesia Periode 2020-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of company size, enviromental performance, and enviromental costs on financial performance with corporate social responsibility (CSR) disclosure as an intervening variable in oil ... -
Pengaruh Struktur Modal, Intellectual Capital, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of capital structure, intellectual capital, and firm size on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 ... -
Faktor-faktor yang Mempengaruhi Capaian Nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA) Satker pada Wilayah Kerja KPPN Medan II
(Universitas Sumatera Utara, 2025)This study aims to identify the factors influencing the achievement of Budget Implementation Performance Indicators (IKPA) scores in working units (Satker) within the jurisdiction of State Treasury Service Office (KPPN) ...