Master Theses
Master Theses
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Analisis Faktor-Faktor yang Mempengaruhi Keberhasilan Pendanaan pada Equity Crowdfunding yang Terdaftar di Otoritas Jasa Keuangan di Indonesia
(Universitas Sumatera Utara, 2023)The purpose of this study is to determine and test the effect of intellectual capital signals and the level of uncertainty on the success of funding on equity crowdfunding platforms that are officially registered with ... -
Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional terhadap Tingkat Pemahaman Pelajaran Akuntansi dengan Minat sebagai Variabel Moderating (Studi pada Siswa SMK Kelas XII Jurusan Akuntansi di Kecamatan Sunggal)
(Universitas Sumatera Utara, 2021)This research examines the effects of Intelligence Quotient and Emotional Quotient on level of understanding of accounting subject using interest as a moderating variable (a study in the seniors at the accounting department ... -
Analisis Faktor yang Mempengaruhi Kinerja Perusahaan (Studi Kasus pada Perusahaan Sepeda Motor Honda Se-Kota Medan)
(Universitas Sumatera Utara, 2023)Analysis on the Factors Influencing Company Performance (A Case Study at the Honda Motorcycle Company Offices in Medan) Sri Lestari Saragih', Azhar Maksunm, Muammar Khadafi The objective of the research is to find ... -
Pengaruh Partisi Pasipenyusunan Anggaran, Evaluasianggaran, dan Akuntabilitas Publik terhadap Kinerja Manajerial dengan Gaya kepemimpinan sebagai Variable Moderating (pada SKPD Dikabupaten Padang Lawas)
(Universitas Sumatera Utara, 2023)THE INFLUENCE OF PARTICIPATION IN ORGANIZING BUDGET, BUDGET EVALUATION, AND PUBLIC ACCOUNTABILITY ON MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATING VARIABLE (AT THE SKPD OF PADANG LAWAS REGENCY) The objective ... -
Faktor – Faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Kota Medan dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Mediasi
(Universitas Sumatera Utara, 2023)This study aims to analyze whether the existing factors influence the quality of the Medan city government's financial reports. In addition, this study also aims to determine whether the government's internal control ... -
Analisis Pengaruh Profitabilitas, Struktur Aset, Free Cash Flow dan Ukuran Perusahaan terhadap Kebijakan Hutang dengan Nilai Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bei 2016 – 2021
(Universitas Sumatera Utara, 2023)This study aims to determine the effect of profitability, asset structure, free cash flow, and company size on debt policy with company value as a moderating variable. The study employs a causal associative research design. ... -
Pengaruh Pertumbuhan Perusahaan, Leverage, Struktur Aset dan Struktur Modal terhadap Harga Saham dengan Profitabilitas sebagai Varibael Moderating pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015- 2020
(Universitas Sumatera Utara, 2023)The research aims at examining and analyzing the effects of firm growth, leverage, asset structure and capital structure on stock prices with profitability as a moderating variable in the mining companies listed on ... -
Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana Desa di Kabupaten Asahan dengan Sumber Daya Manusia sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2023)This study aims to identify and analyze the factors that influence the financial management accountability of village funds in Asahan district with human resources as a moderating variable. The population was 177 ... -
Pengaruh Independensi, Integritas, Pengalaman Auditor dan Biaya Audit terhadap Kemampuan Mendeteksi Praktik Akuntansi Kreatif (Studi Empiris: Kantor Akuntan Publik Kota Medan)
(Universitas Sumatera Utara, 2022)Capacity to detect creative accounting practice is an auditor's skill in detecting fincial figure playing thing, including earning management in financial statement. The objective of the research was to examine and analyze ... -
Pengaruh Pemanfaatan Teknologi Informasi, Kapasitas Sumber Daya Manusia, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Serdang Bedagai dengan Gaya Kepemimpinan sebagai Variabel Pemoderasi
(Universitas Sumatera Utara, 2022)This study aims to determine the effect of utilization of information technology, human resources capacity, and internal control systems on the quality of financial reports of the local government of Serdang Bedagai ... -
Analisis Pengaruh Corporate Social Responsibility (CSR), Profitabilitas dan Good Corporate Governance (GCG) terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia (Bei) dan Bursa Malaysia Periode 2013-2021
(Universitas Sumatera Utara, 2023)The research aims to examine and analyze the influence of Corporate Social Responsibility (CSR), Profitability that consists of Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Good Corporate ... -
Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Intellectual Capital sebagai Variabel Moderating pada Perusahaan Saham Kompas 100 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019
(Universitas Sumatera Utara, 2021)The purpose of this study was to determine and examine the influence of factors that affect firm value, including firm size, profitability, leverage, asset structure, liquidity and company growth that were tested on companies ... -
Faktor - Faktor yang Mempengaruhi Keputusan Mahasiswa dalam Menempuh Pendidikan pada Program Studi Akuntansi (Studi Empiris pada Perguruan Tinggi Swasta di Kota Medan)
(Universitas Sumatera Utara, 2022)According to most of students ,pursuing an education in the study program is a big challenge. Students will consider the conditions or circumstances.If the circumstances or conditions experienced are not as expected, ... -
Pengaruh Kebijakan Desa, Akuntabilitas Keuangan Dana Desa, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat terhadap Efektivitas Pengelolaan Keuangan Dana Desa dengan Kompetensi Perangkat Desa Sebagai Variabel Moderasi (Studi di Kecamatan Marbau – Aek Kuo, Labuhanbatu Utara)
(Universitas Sumatera Utara, 2023)This study aims to determine and analyze the effect of village policies, village financial accountability, utilization of information technology and community participation on the effectiveness of financial management of ... -
Pengaruh Tenure Audit, Rotasi Audit, Audit Fee Terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderating (Studi pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)
(2023)This study aims to determine the effect of audit quality, namely audit tenure, audit rotation, and audit fees on audit quality in financial sector companies listed on the Indonesia Stock Exchange. In addition, this study ... -
Analisis Pengaruh Kinerja Keuangan dan Kinerja Pelayanan Terhadap Kemandirian Keuangan Rumah Sakit Umum Pusat dengan Rasio Perputaran Aset Tetap Sebagai Variabel Moderating di Blu Kementerian Kesehatan
(Universitas Sumatera Utara, 2022)This study aims to determine and analyze the effect of financial performance and service performance on the financial independence of the central general hospital at the BLU of the Ministry of Health. The population in ... -
Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dengan Perspektif Fraud Triangel pada Perusahaan BUMN di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This study analyses factors triggering fraudulent financial reporting under the perspective of the Fraud Triangle Theory which elaborates three factors such as pressure, opportunity, and rationalization that lead to fraud. ... -
Pengaruh Kepemilikan Institusional dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
(Universitas Sumatera Utara, 2023)This research was conducted with the aim of examining and analyzing the effect of institutional ownership and dividend policy on firm value through direct and indirect debt policies. The population in this study were all ... -
Pengaruh Penerapan Audit Internal Berbasis Risiko, Kompetensi dan Independensi Auditor terhadap Pendeteksian Kecurangan (Studi Kasus pada PT Jasa Raharja)
(Universitas Sumatera Utara, 2023)The objective of the research is to examine the effects of the implementation of risk based-internal audit and auditor competency and independency on.fraud detection. The research objects are 133 employees of ... -
Pengaruh Manajemen Modal Kerja, Likuiditas dan Leverage terhadap Profitabilitas dengan Corporate Governance sebagai Variabel Moderating pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2021)The purpose of this study was to determine how the influence of working capital management, liquidity, and leverage with corporate governance as a moderating variable on the profitability of food and beverage companies ...