Master Theses
Master Theses
Recently added
Now showing items 21-40 of 1327
-
Pengaruh Akuntabilitas Publik, Transparansi Publik, Pengawasan dan Altruisme terhadap Pengelolaan Dana Zakat, Infaq dan Shadaqah di Lazismu Sumatera Utara dengan Standar Akuntansi Zakat sebagai Variabel Moderating
(Universitas Sumatera Utara, 2024)The objective of this research is to determine the effect of public accountability, public transparency, surveillance, and altruism on the management of sakat, infog and sadaqah finds at Lazismu North Sumatera. Furthermore, ... -
Pengaruh Konsep Environmental, Social dan Governance Disclosure terhadap Keberhasilan Sustainable Business Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2023 dengan Implementasi Enterprise Resource Planning sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2024)This study aims to examine and analyze the impact of environmental disclosure, social disclosure, and governance disclosure on sustainable business performance, proxied by Net Profit Margin (NPM), in companies listed on ... -
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 ... -
Efek Mediasi Profitabilitas Pada Pengaruh Struktur Modal, Firm Size dan Intellectual Capital Terhadap Nilai Perusahaan Non Keuangan Emiten LQ45 di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)This study aims to examine the influence of capital structure, firm size and intellectual capital on firm value with profitability as an intervening variable among non-financial LQ45 issuers listed on the Indonesia Stock ... -
Analisis Komparatif Kinerja Keuangan Pra-Pasca Merger dan Akuisisi Ditinjau dari Metode EVA, MVA dan Rasio Keuangan (Studi Empiris pada Perusahaan Non Sektor Keuangan yang Terdaftar di BEI Periode 2015-2020)
(Universitas Sumatera Utara, 2024)This research compares the financial performance before and after mergers and acquisitions (M&A) of non-financial sector companies listed on Indonesian Stock Exchange (IDX). It focuses on the financial performance two-year ... -
Faktor - Faktor yang Mempengaruhi Harga Saham dengan Struktur Modal sebagai Variabel Mediasi pada Perusahaan Teknologi di Bursa Efek Indonesia Tahun 2018-2023
(Universitas Sumatera Utara, 2024)The purpose of this research is to determine the effect of sales growth, profitability and liquidity on share prices with capital structure as an intervening variable in technology sector companies on the Indonesia Stock ... -
Pengaruh Competitive Advantage terhadap Good University Governance dan Kinerja Universitas: Pendekatan Resource Based View
(Universitas Sumatera Utara, 2024)Good University Governance (GUG) is expected to improve transparency, accountability, university performance, and enhance university competitive culture at the international level. However, the implementation of GUG in ... -
Pengaruh Biaya Operasional Atas Pendapatan Operasional, Loan to Deposit Ratio, dan Return on Assets terhadap Non Performing Loan pada Bank Perkreditan Rakyat dengan Inflasi sebagai Variabel Intervening pada BPR yang Terdaftar di OJK Periode Tahun 2018 - 2022
(Universitas Sumatera Utara, 2024)This study was conducted to determine the operating costs on operating income, loan-to-deposit ratio, and return on assets against non-performing loans at rural banks with inflation as an intervening variable using rural ... -
Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance, Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)The background of this research is the importance of firm value which can influence an investor's perception and the stock price of banking companies listed in BEI. The objective of the research is to examine the influence ... -
Kesuksesan Implementasi Sistem Informasi Akuntansi Antrian Online melalui Availability dengan Konsep Entity Relationship Diagram pada Rumah Sakit Tipe A Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)This study aims to measure the effect of data quality, ethics of information, velocity, and ease of understanding moderated by availability on the successful implementation of an online queue accounting information system ... -
Analisis Pengaruh Sentimen Investor, Likuiditas, Solvabilitas, dan Economic Value Added (EVA) terhadap Return Saham dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderasi pada Perusahaan Sektor Kesehatan (Healthcare) yang Terdaftar dalam Bursa Efek Indonesia (BEI) Periode 2018 -2022
(Universitas Sumatera Utara, 2024)This research aims to examine how investor sentiment, liquidity, solvency, and economic value-added affect stock return moderated by corporate social responsibility disclosure in healthcare sector companies listed on the ... -
Pengaruh Kompetensi Sumber Daya Manusia, Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dan Komitmen Organisasi terhadap Nilai Informasi Laporan Keuangan Pemerintah Pusat (Studi Empiris pada Kementerian Perindustrian Wilayah Jawa Sumatera)
(Universitas Sumatera Utara, 2024)This study aims to evaluate the influence of human resource competence, implementation of the agency financial application system (Sakti), and organizational commitment on the value of central government financial report ... -
Pengaruh Non Performing Loan dan Loan to Deposit Ratio terhadap Profitabilitas dengan Inflasi sebagai Variabel Moderasi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
(Universitas Sumatera Utara, 2024)This study aims to examine ard analyze the effect of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) as independent variables on Profitability as the dependent variable, and the moderating ability of inflation ... -
Analisis Tingkat Kesiapan Teknologi dalam Penggunaan E-Payment pada Badan Usaha Milik Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)This research explores the value of the Technology Readiness and Acceptance Model (TRAM) model by integrating the Technology Readiness Index (TR) into the Technology Acceptance Model (TAM) in the context of measuring the ... -
Moderasi Manajemen Laba pada Pengaruh Leverage dan Transaksi dengan Pihak Berelasi terhadap Effective Corporate Tax Rate (ETR) pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
(Universitas Sumatera Utara, 2024)This study aims to examine how earnings management moderates the effect of leverage and related party transactions on the Effective Corporate Rate (ETR) in industrial sector companies listed on the Indonesia Stock Exchange ... -
Pengaruh Pertumbuhan Perusahaan, Struktur Modal, dan Risiko Bisnis terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)The objective of the research is to analyze the effect of firm growth, capital structure, and business risk on firm value. It is aso aimed to analyze firm size in moderating the correlation of firm growth, capital structure, ... -
Peran Sosial Media dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi dan Kinerja Organisasi Perusahaan-Perusahaan Perbankan di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)The main objective of this research is to measure the effect of social media (innovation and knowledge sharing) on the effectiveness of accounting information system, and its effectiveness on the organizational performance ... -
Pengaruh Good Governance dan Sistem Pengendalian Intern terhadap Kinerja Pemerintah Daerah dengan Gaya Kepemimpinan sebagai Variabel Moderasi (Studi Empiris pada SKPD Kabupaten Simalungun)
(Universitas Sumatera Utara, 2024)As an autonomous regional government, the regional government is expected to be successful and able to obtain a Fair Without Exception (WTP) opinion from the Supreme Audit Agency (BPK), however the Regional Government ... -
Pengaruh Kompetensi Auditor, Independensi Auditor, dan Objektivitas Auditor terhadap Efektivitas Audit Internal dengan Top Management Support sebagai Variabel Moderasi (Studi pada Perguruan Tinggi Negeri Berbadan Hukum di Indonesia)
(Universitas Sumatera Utara, 2024)The effectiveness of internal audit in the public universities as legal entities in Indonesia is not optimal because of the increase in the number of corruption cases in the last few years. The objective of the research ... -
Pengaruh Kebijakan Dividen dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
(Universitas Sumatera Utara, 2024)This study aims to examine the influence of dividend policy and firm size on firm value with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to ...