Master Theses
Master Theses
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Pengaruh Dana Perimbangan, Aset Pemerintah, Kekayaan Pemerintah, dan Jumlah OPD terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah dengan Opini Audit sebagai Variabel Moderating
(Universitas Sumatera Utara, 2021)This study aims to examine and analyze the Influence of Intergovernmental Revenue, Government Assets, Government Wealth, and Number of Local Device Organizations On The Level of Disclosure of Local Government Financial ... -
Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Non Performing Financing terhadap Nilai Perusahaan dengan Intellectual Capital sebagai Variabel Moderating pada Perusahaan Multifinance yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018
(Universitas Sumatera Utara, 2020)The objective of the research was to analyze the influence of liquidity, solvability, profitability, and non-performing financing on firm value with intellectual capital as moderating variable. The population was 17 ... -
Pengaruh Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Profitabilitas Perusahaan sebagai Variabel Moderating pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2019)This study aims to analyze the influence of Corporate Social Responsibility (CSR) in terms of disclosure of labor, product responsibility, economic performance, environment and waste on social aspects of company value with ... -
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, dan Lain-Lain Pendapatan Daerah yang Sah terhadap Pertumbuhan Ekonomi dengan Belanja Modal sebagai Variabel Intervening pada Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2021)The objective of the research was to analyze the impact of Local Government Original Receipt, General Allocation Fund, Sharing Fund, and Other Receipt on the Economic Growth of the Regency/City in North Sumatera Province ... -
Analisis Faktor-Faktor yang Mempengaruhi Underpricing Saham pada saat Initial Public Offering di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2022)The capital market is generally a meeting place between supply and demand for securities. In order to get additional funds, companies can do it in various ways, one of which is by IPO (Initial Public Offering). IPOs are ... -
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi sebagai Variabel Moderating pada Kantor Pelayanan Pajak Pratama Medan Timur
(Universitas Sumatera Utara, 2022)The objective of the research is to analyze factors affecting the compliance of individual taxpayers at the KPP Pratama (Small Tax Office Medan Timur with sanction as moderating variable. The research uses primary data. ... -
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan Manajemen Laba sebagai Variabel Mediasi pada BUMN yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This research aims at empirically proving how good corporate governance affect the SOE's financial performance listed on Indonesian Stock Exchange from 2011 to 2020, using earnings management as a moderating variable. A ... -
Faktor-Faktor yang Mempengaruhi Anggaran Belanja Pemeliharaan SKPD pada Pemerintah Kota Medan
(Universitas Sumatera Utara, 2022)The research analyzes and tests the effects of capital expenditure realization, book value of fixed assets, and realization of maintenance budget of the SKPD (Regional Apparatus Working Unit) in Medan municipality. This ... -
Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Property dan Real Estate yang Terdaftar di BEI
(Universitas Sumatera Utara, 2022)The objective of this research is to detect financial statement fraud in the property and real estate companies listed on Indonesia Stock Exchange in the period from 2015 until 2020. It uses secondary data and takes a ... -
Pengaruh Partisipasi Manajer dalam Penganggaran terhadap Kinerja Manajerial dengan Reward Sebagai Variabel Moderating pada Kantor Direksi PT. Perkebunan Nusantara Wilayah Sumatera Utara
(Universitas Sumatera Utara, 2008)The correlation between manager participation in budgeting and managerial performance have been tested in various positive accounting research particularly in behavioral accounting with conflicting and inconsistent result. ... -
Pengaruh Gaya Evaluasi Kinerja Penganggaran terhadap Hubungan Peganggaran dengan Kinerja Manajerial : Kepuasan Kerja sebagai Variabel Moderating pada Fakultas-Fakultas Universitas Sumatera Utara
(Universitas Sumatera Utara, 2009)The aim of this research is to find out empirical study about the influance of style of performance evaluation of budget on the budget relationship with managerial performance of job satisfaction as moderating variable ... -
Analisis Faktor-Faktor Mempengaruhi Penggunaan Yang Sistem Informasi SPP USU : Suatu Review Atas Solusi Automasi Laporan Perolehan SPP di PT BHMN Universitas Sumatera Utara
(Universitas Sumatera Utara, 2009)The research aims to examine some factors those influence the University tuition fee (SPP) information system usage, i.e. performance expectancy, effort expectancy, facilitating conditions, and information technology ... -
Pengaruh Keadilan Prosedural terhadap Kinerja Manajerial dengan Budgetary Goal Characteristics sebagai Variabel Intervening (Studi Kasus pada Pejabat Eselon III pada Pemerintah Kota Medan)
(Universitas Sumatera Utara, 2011)The objective of this research is to understand and analyzed direct effect of procedural justice to managerial performance. However, the effect of procedural justice to managerial performance may not be approved directly, ... -
Determinant Keputusan Investasi dan Pengaruhnya terhadap Return Saham pada Perusahaan Manufaktur di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2011)Determinant investment decision and its influence to return stock. This research aimed to know whether capital structure, ROI, net profit and firm size are influence to investment decision. This research is also to test ... -
Pengaruh Kemampuan Sumber Daya Manusia, Organisasi Tim dan Fasilitas Pendukung terhadap Keberhasilan Implementasi Sistem Akuntansi Instansi (SAI) di Lingkungan Kementerian Pendidikan Nasional Wilayah Sumatera Utara
(Universitas Sumatera Utara, 2011)The purpose of this study is to analyze and provide empirical evidence of the influence of human resource capabilities, team and organizational support facilities simultaneously and partially towards the successful ... -
Pengaruh Current Ratio, Debt To Equity, Total Asset Turnover dan Inventory Turnover terhadap Return On Equity dengan Kepemilikan Institusional sebagai Variabel Moderating pada Perusahaan Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2016)This study aims to prove empirically whether the Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Inventory Turnover Inventory Turnover Return on Equity effect on partially and simultaneously on Retail Trade ... -
Pengaruh Rasio Profitabilitas dan Rasio Leverage terhadap Harga Saham pada Perusahaan Manufaktur di Bursa Efek Jakarta (BEJ)
(Universitas Sumatera Utara, 2006)Tujuan Penelitian ini adalah untuk memperoieh bukti secara empiris clan menemukan keje]asan tentang fenomena pengaruh Rasio ProfitabiJitas yang diwakili Rasio ROE dan ROA dan Rasio Leverage yang diwakili Rasio DER terhadap ... -
Analisis Kemampuan Keuangan Daerah dan Pengaruhnya terhadap Belanja Daerah di Kabupaten Aceh Tenggara
(Universitas Sumatera Utara, 2007)The implementation of local autonomy that is Act No. 32 and Act No. 33, 2004 which are stressed on regency/city bring a consequence that regency/city ought to possess the capacity to implement local autonomy. One of the ... -
Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2022)The objective of this research is to analyze the Effects of Good Corporate Governance on Earnings Management of The Manufacturing Companies Listed on Indonesia Stock Exchange within the period from 2015 until 2020. Managerial ... -
Analisis Pengaruh Kompetensi Auditor, Independensi Auditor dan Tekanan Waktu Audit terhadap Kualitas Hasil Audit dengan Pemahaman Sistem Informasi sebagai Variabel Moderating (Studi Empiris Pada Perwakilan BPKP Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2012)The Purpose of this study was to describe the influence of auditor's competency, auditor's independency, and audit time pressure on the quality of the result of audit with information system understanding as moderating ...