Master Theses
Master Theses
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Pengaruh Good Corporate Governance dan Leverage terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)This study aims to obtain empirical evidence on the influence of good corporate governance mechanisms, proxied by managerial ownership, institutional ownership,and the composition of the independent board of commissioners, ... -
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Pengelolaan Keuangan Daerah dan Akuntabilitas terhadap Kinerja OPD dengan Pengawasan sebagai Variabel Moderating pada Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2021)The changes that have taken place since the beginning of the 1998 reform have brought changes to national development, including the performance of the regional organization (OPD) with supervision as a moderating variable ... -
Faktor – Faktor yang Mempengaruhi Kinerja Keuangan dengan Belanja Modal sebagai Variabel Moderating pada Pemerintah Kabupaten / Kota Provinsi Sumatera Utara Periode 2018 – 2022
(Universitas Sumatera Utara, 2024)The objective of the research is to analyze and evaluate 1) regional development as a whole in order to yield regional growth which is in line with Regional Budget, 2) to make a good and appropriate financial management ... -
Pengaruh Leverage, Profitabilitas, dan Harga Saham terhadap Return Saham pada Perusahaan Manufaktur di BEI dengan Nilai Perusahaan sebagai Variabel Intervening
(Universitas Sumatera Utara, 2024)The research indicates a fluctuation in stock return value among manufacturing companies listed on the Indonesian Stock Exchange during the period of 2015- 2019. It aims to test and analyze the effects of various factors ... -
Pengaruh Elemen Fraud Hexagon terhadap Fraud Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi pada Pemerintah Daerah di Wilayah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)The findings of WDP opinions in several districts/cities in North Sumatra province indicate that there are one or more financial administrations that do not or have not met the standards of good financial management. ... -
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Terdaftar di Indeks LQ45 dan Indeks Hang Seng
(Universitas Sumatera Utara, 2024)The objective of this research is to find out and analyze the effect of profitability, liquidity, sustainable growth rate, firm size, and ownership structure on firm value in companies listed in LQ45 Index and Hang Seng ... -
Pengaruh Profitabilitas, Likuiditas, Leverage, Investment Opportunity Set dan Free Cash Flow terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia 2018-2022
(Universitas Sumatera Utara, 2024)This research aims to determine the effect of profitability, liquidity, leverage, investment opportunity set and free cash flow on dividend policy with company size as a moderating variable in manufacturing sector companies ... -
Pengaruh Pengalaman, Kompetensi, Motivasi, Skeptisme Profesional Auditor terhadap Kualitas Pengawasan BPKP (pada BPKP Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2024)Supervision quality done by BPKP (Financial and Development Supervisory Agency) in Indonesia is still not optimal. It is proven from the trend of corruption cases in 2019 to 2020. The objective of this research is to test ... -
Pengaruh Beban Penelitian dan Pengembangan, Total Asset Turnover, Return On Asset, dan Debt To Equity Ratio terhadap Pertumbuhan Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2023
(Universitas Sumatera Utara, 2024)This research aims to analyze the effect of research and development (R&D) expenses, total asset turnover (TAT), return on assets (ROA), and debt equity ratio (DER) on profit growth in pharmaceutical companies listed on ... -
Pengaruh Foreign Liability, Interest Coverage Ratio, Growth Opportunity dan Firm Size, terhadap Keputusan Hedging pada Perusahaan Perbankan dengan Struktur Modal sebagai Variabel Moderating
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of foreign liability, interest coverage ratio, growth opportunity and firm size on firm value in Banking Companies listed on the Indonesia Stock Exchange. In addition, this study ... -
Determinan Prediksi Financial Distress Model Altman Z Score dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022
(Universitas Sumatera Utara, 2024)The purpose of this study is to examine and analyze whether leverage, sales growth, operating capacity, and good corporate governance (GCG) influence the financial distress prediction of the Altman Z Score model with ... -
Pengaruh Leverage, Frekuensi Pertemuan Komite Audit, Komite Audit, Firm Size dan Sustainability Report terhadap Earning Management Studi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022
(Universitas Sumatera Utara, 2024)The research aims to obtain empirical evidence about the effect of levergae, audit committee meeting frequency, audit committee, firm size and sustaonability report on earning management. The design of this research is ... -
Pengaruh Ukuran Perusahaan, Dewan Direksi dan Leverage terhadap Pengungkapan Sustainability Report dengan Profita- Bilitas sebagai Variabel Moderasi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)The objective of this research is to analyze the effect of company size, board of directors, and leverage on the disclosure of sustainability reports, with profitability serving as a moderating variable in LQ45 companies ... -
Pengaruh Manajemen Laba , Sales Growth, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022
(Universitas Sumatera Utara, 2024)This research aims to determine the effects of profit management, sales growth, leverage, and company size on tax avoidance with profitability as a moderation variable in mining companies listed on the Indonesia Stock ... -
Pengaruh Struktur Modal, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderating pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2024)Medan This study aims to analyze the impact of capital structure, profitability, liquidity, and solvency on firm value, moderated by managerial ownership in food and beverage sub- sector companies listed on the Indonesia ... -
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Industri Perikanan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This study aims to determine the effect of profitability, leverage, and liquidity on financial distress with company size as a moderating variable in fishing industry companies listed on the Indonesia Stock Exchange. The ... -
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 ... -
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 ...
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