Browsing Master Theses by Issue Date
Now showing items 1-20 of 1362
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Analisis Pemanfaatan Media Sosial terhadap Kinerja UMKM pada Sektor Usaha Mikro Kecil dan Menengah di Sumatera Utara: Perspektif Teori Kemampuan Dinamis
(Universitas Sumatera Utara, 2025)The objective of this easerch to determine the influence of social media on the performance of MSMEs in Bunut Seberang. With dynamic capabilities as an intervening variable.This study uses the theory of dynamic capabilities ... -
Analisis Pengaruh Kompetensi SDM, Pengendalian Internal, Komitmen Organisasi, dan Implementasi Sakti Terhadap Kualitas Laporan Keuangan Pemerintah (Studi Empiris pada Badan Karantina Indonesia)
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the influence of Human Resource Competencies, Internal Control, Organizational Commitment and the Implementation of of Institutional Application Systems (SAKTI) on the Quality of ... -
Faktor-Faktor Yang Mempengaruhi Kinerja Pengguna Sistem Informasi Pemerintah Daerah (SIPD) di Pemerintah Daerah Kabupaten Tapanuli Utara
(Universitas Sumatera Utara, 2025)The use of information systems and technology, particularly in urban areas, continues to increase. Implementing an Information System (IS) for Regional Governments (Pemda) aims to optimize financial management within a ... -
Analisa Pengaruh Ukuran Perusahaan, Solvabilitas, Likuiditas dan Perputaran Modal Kerja Terhadap Profitabilitas Dengan Suku Bunga Sebagai Pemoderasi pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine the effect of company size, solvency, liquidity and working capital turnover on profitability with interest rates as a moderator in property & real estate companies listed on the ... -
Pengaruh Inflasi, Pertumbuhan Ekonomi, dan Leverage Terhadap Perubahan Laba: Peran Moderasi Tingkat Suku Bunga pada Kantor Regional dan Cabang PT. Bank Rakyat Indonesia (Persero) Tbk. di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of inflation, economic growth, and leverage on profit changes, as well as explore the moderating role of interest rates. The research object is PT. Bank Rakyat Indonesia (Persero) ... -
Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of green accounting, environmental performance, and company size on the financial performance of mining companies in Indonesia. Green accounting refers to an accounting practice that ... -
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi pada Pemerintah Kabupaten/Kota Daerah Istimewa dan Khusus Tahun 2018-2022
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the influence of regional original revenue, general allocation fund, special allocation fund, and capital expenditure on the level of regional financial independence, with economic ... -
Analisis Komparatif Model Altman Z-Score, Grover, Springate, dan Zmijewski Dalam Memprediksi Kebangkrutan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)Companies experiencing prolonged financial distress are more likely to face bankruptcy. Bankruptcy can cause significant losses to various stakeholders, making it essential to have predictive models that provide early ... -
Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Varibel Moderasi pada Perusahaan Jakarta Islamic Index 70 Periode 2019-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine and analyze the influence of management turnover, audit fees, and firm size on auditor switching in companies listed on the Jakarta Islamic Index 70 for the 2019-2023 period. ... -
Pengaruh Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio dan Beban Operasional pada Pendapatan Operasional Terhadap Profitabilitas Perbankan Syariah Di Indonesia (2016-2023)
(Universitas Sumatera Utara, 2025)This study aims to analyze and examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operational Cost to Operating Income (BOPO) on Profitability, measured by Return on Assets (ROA), in ... -
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 ... -
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 ... -
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 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 ... -
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 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 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 ... -
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 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 ... -
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 ...