Master Theses
Master Theses
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Faktor-Faktor yang Mempengaruhi Kinerja Perbankan dengan Dana Pihak Ketiga Sebagai Variabel Moderating pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2022)This study aims to analyze the factors that affect banking performance in banking companies listed on the Indonesia Stock Exchange for the period 2007-2018. The population of this study is all banking companies listed ... -
Pengaruh Pengungkapan Corporate Social Responsibility Kebijakan Dividen terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 –2022
(Universitas Sumatera Utara, 2023)Earnings management is a manager's effort to manage company profits by reducing, leveling and increasing company profit reports by complying with accounting standards. Real earnings management is manipulation carried out ... -
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Pengungkapan CSR sebagai Variabel Moderasi : Studi pada Perusahaan Manufaktur Sektor Energi yang Tercatat di BEI Tahun 2014-2022
(Universitas Sumatera Utara, 2023)The value of a company reflects how investors assess the company. This research aims to analyze the influence of profitability (ROA), leverage (DER), firm size, and asset turnover (TATO) as factors that influence firm ... -
Analisis Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Debt Default, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur di BEI Tahun 2019 - 2021
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of Company Growth, Profitability, Debt Default, Managerial Ownership, and Institutional Ownership on the Acceptance of Going Concern Audit Opinions in Manufacturing Companies on the ... -
Pengaruh Intellectual Capital, Leverage dan Ukuran Perusahaan terhadap Profitabilitas dan Pengaruhnya terhadap Nilai Perusahaan Sub Sektor Food and Beverage yang Terdaftar pada Bursa Efek Indonesia Periode 2012 - 2022
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of intellectual capital, leverage, and company size on profitability and their impact on company value in the food and beverage sub-sector. This research is quantitative empirical ... -
Pengaruh Kepemilikan Institusional, Komite Audit, Komisaris Independen, Pergantian Auditor terhadap Integritas Laporan Keuangan dengan Kualitas Audit sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
(Universitas Sumatera Utara, 2023)This research aims to find out the effect of institutional ownership, audit committee, independent commissioners, auditor turnover on the integrity of financial statements in the companies of consumer goods sector listed ... -
Pengaruh Corporate Social Responsibility, Struktur Modal, Kepemilikan Manajerial dan Profitabilitas terhadap Nilai Perusahaan dengan Investment Opportunity Set sebagai Variabel Moderasi pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)Company value is defined as market value because the it can provide maximum prosperity for shareholders once the company's stock price increases. This research aims to analyze the effects of corporate social responsibility, ... -
Pengaruh Leverage, Ukuran Perusahaan, Kepemilikan Institusional, dan Pertumbuhan Perusahaan terhadap Sustainability Report dengan Dewan Direksi sebagai Variabel Moderating pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2021
(Universitas Sumatera Utara, 2024)Since the issue regarding CSR has grown, company activities are not only based on economic aspect bu/ also social and environmental aspects. These three aspects can be realized through disclosure of social and ... -
Analisis Rasio Keuangan untuk Mengukur Prediksi Financial Distress pada BUMD PDAM Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2023)This research aims to test and analyze the effects of profitability, liquidity and solvency on the financial distress prediction in BUMD PDAM in North Sumatera Province in 2017-2021 financial year. Profitability is ... -
Pengaruh Modal Intelektual, Ukuran Perusahaan serta Profitabilitas terhadap Pengungkapan Modal Intelektual dan Pengaruhnya terhadap Kapitalisasi Pasar pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018
(Universitas Sumatera Utara, 2020)Nowadays excellence in competition by applying science and knowledge becomes important. Both science and technology can be used by componies to manage other resources efficiently and economically. This is what makes ... -
Analisis Faktor Faktor yang Mempengaruhi Besarnya Audit Fee dengan Jenis KAP sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2019
(Universitas Sumatera Utara, 2021)The objective of the research is to analyze the factors affecting the amount of audit fees in the manufacturing companies listed in Indonesia Stock Exchange In 2013 – 2019. The research uses Audit Committee, Audit report ... -
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan dan Pengawasan Internal terhadap Kualitas Laporan Keuangan dengan Pemanfaatan Teknologi Informasi sebagai Variabel Moderating pada Pemerintah Kota Binjai
(Universitas Sumatera Utara, 2018)The objective of the research was to test and analyze the influence of the competency of human resources, implementation of governmental accounting standard and internal monitoring on the quality of financial statements ... -
Pengaruh Kompetensi, Independensi, dan Objektivitas terhadap Efektivitas Auditor Internal dalam Mewujudkan World Class University dengan Integritas Internal Auditor sebagai Variabel Moderating pada Perguruan Tinggi di Medan
(Universitas Sumatera Utara, 2024)This research aims to determine the influence of competence, independence and objectivity on the effectiveness of internal auditors in realizing a world class university with internal auditor integrity as a moderating ... -
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Mandailing Natal
(Universitas Sumatera Utara, 2023)This study aims to determine and analyze the effect of organizational commitment, internal control system and human resource competence partially or simultaneously on the quality of regional financial reports on the Regional ... -
Pengaruh Kualitas Sistem, Kualitas Informasi, Perceived Usefullness, User Competency dan Kinerja Karyawan terhadap Kepuasan Penguna Sistem Informasi Akuntansi pada PEMKO Medan
(Universitas Sumatera Utara, 2023)User satisfaction as an indicator of the success of an information system becomes very important if the information system has a mandatory nature. This research aims to determine the influence of system quality, information ... -
Pengaruh Mekanisme Good Corporate Governance terhadap Manajemen Laba dengan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Manufaktur di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This research aims to determine the effect of good corporate governance mechanisms on earnings management with corporate social responsibility as a moderating variable in food and beverage subsector manufacturing companies ... -
Pengaruh Kepemilikan Institusional, Intellectual Capital Profitabilitas, Leverage dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
(Universitas Sumatera Utara, 2023)The level of success in a company is often related to stock price. High stock price will increase firm value and market trust. The objective of the research was to examine the influence of Institutional Ownership ratio, ... -
Pengaruh Ukuran Perusahaan, Struktur Modal, Total Assets Turnover Ratio dan Likuiditas terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016 - 2022
(Universitas Sumatera Utara, 2023)This study aims to determine the effect of company size, capital structure, total asset turnover ratio, and liquidity on financial performance with good corporate governance as a moderating variable in food and beverage ... -
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Likuiditas, dan Risiko Bisnis terhadap Struktur Modal dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Perkebunan Kelapa Sawit di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This research aims to analyze the influence of profitability, sales growth, liquidity and business risk on capital structure in companies in the Palm Oil Plantation sector on the IDX. Apart from that, this research also ... -
Pengaruh Transfer Pricing dan Sales Growth terhadap Penghindaran Pajak dengan Pandemi Covid-19 sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2023)This research aims to determine the effect of transfer pricing and sales growth on tax avoidance with the Covid-19 pandemic as a moderating variable in healthcare sector companies listed on the IDX in 2018-2022. This ...
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