Master Theses
Master Theses
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Pengaruh Penerapan Carbon Accounting, Debt To Equity Ratio, dan Dividen Payout To Ratio terhadap Nilai Perusahaan Dengan Environmental, Social, and Governance Performance Sebagai Variabel Mediasi Pada Perusahaan Perkebunan Kelapa Sawit Di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Carbon Accounting, Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on Firm Value with Environmental, Social, and Governance (ESG) performance as a mediating variable. ... -
Pengaruh Financial Literacy dan Motivasi Investasi terhadap Minat Investasi pada Pasar Modal di Kalangan Generasi Milenial dengan Pendapatan sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial literacy and investment motivation on investment interest in the capital market among millennials, with income as a moderating variable. The research employs an associative ... -
Pengaruh Intellectual Capital dan Green Accounting terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the influence of Intellectual Capital and Green Accounting on Company Value with Corporate Social Responsibility as a mediating variable. The research was conducted on mining ... -
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Food And Beverage yang Terdaftar di BEI Tahun 2020 – 2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial performance on firm value with Good Corporate Governance (GCG) as, a moderating variable in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) ... -
Pengaruh Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2023
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of sales growth, leverage, and company size on tax avoidance with profitability as a moderating variable in plantation sector companies listed on the IDX in 2017-2023. This study was ... -
Pengaruh Indikator Indeks Pengelolaan Keuangan Daerah terhadap Kinerja Pengelolaan Keuangan dengan Kapasitas Fiskal Daerah sebagai Variabel Moderasi pada Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of the Regional Financial Management Index (IPKD) indicators on the Financial Management Performance of Local Governments (KPKPD) and examine the moderating role of Regional Fiscal ... -
Analisis Pengaruh Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), dan Fee Based Income ( FBI) terhadap Return on Assets (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
(Universitas Sumatera Utara, 2020)The purpose of this study is to identify the impact of Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Third Party’s Fund (TPF), and Fee Based Income (FBI) to Return on Assets (ROA) of commercial banks of ... -
Dampak Perilaku Bias terhadap Keputusan Investasi Saham dengan Tipe Investor sebagai Variabel Moderasi : Studi Kasus pada Investor yang Berdomisili di Sumatera Utara
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine and analyze the influence of Overconfidence Bias, Representative Bias, Herding Bias, Disposition Effect, and Anchoring Bias on Investment Decisions, with Investor Type as a ... -
Pengaruh Leverage, Liquidity, Profitability, Growth Ratio terhadap Peringkat Obligasi dengan Manajemen Laba sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019–2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to analyze the moderating influence of earnings management leverage, liquidity, profitability, and growth ratioon the bond ratings listed on the IDX in 2019-2023. The population of this study ... -
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 ...
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