Master Theses
Master Theses
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Pengaruh Leverage, Likuiditas, Profitabilitas, dan Growth terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun
(Universitas Sumatera Utara, 2021)This study aims to examine and analyze the effect of leverage, liquidity, profitability, and growth on dividend policy with firm size as a moderating variable in consumer goods industrial manufacturing companies listed on ... -
Pengaruh Kinerja Keuangan, Kinerja Sosial dan Kinerja Lingkungan terhadap Nilai Perusahaan yang Dimoderasi oleh Tujuan Pembangunan Berkelanjutan pada Perusahaan BUMN di Indonesia
(Universitas Sumatera Utara, 2024)This research aims to analyze the influence of financial performance, social performance and environmental performance on firm value in state-owned companies in Indonesia. Apart from that, this research also aims to find ... -
Pengaruh Struktur Kepemilikan Manajerial, Financial Distress dan Growth Opportunities terhadap Penerapan Prinsip Konservatisme Akuntansi dengan Risiko Litigasi sebagai Variabel Moderating pada Perusahaan Manufaktur yang Tedaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2022)This research aims to examine and analyze the effect of managerial ownership structure, financial distress, and growth opportunities on accounting conserva_tism with litigation risk as a moderating variable. The population ... -
Faktor-Faktor yang Mempengaruhi Kinerja Pejabat Penatausahaan Keuangan Satuan Kerja Perangkat Daerah (PPK-OPD) di Lingkungan Pemerintahan Kota Medan
(Universitas Sumatera Utara, 2022)There have been so many studies on the factors that affect the performance of officials working in the government sector, however, there are still reltively few studies that examine the factors that affect the performance ... -
Pengaruh Budaya Organisasi terhadap Implementasi Sistem Informasi Pengelolaan Keuangan Daerah (Studi Kasus di Pemerintah Kabupaten Humbang Hasundutan)
(Universitas Sumatera Utara, 2023)This research aims to determine and analyze impact of organizational culture (adaptability, mission, involvement and consistency) partially or simultan of implementation of the regional financial management information ... -
Faktor-Faktor yang Mempengaruhi Kinerja Perbankan dengan Dana Pihak Ketiga Sebagai Variabel Moderating pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2022)This study aims to analyze the factors that affect banking performance in banking companies listed on the Indonesia Stock Exchange for the period 2007-2018. The population of this study is all banking companies listed ... -
Pengaruh Pengungkapan Corporate Social Responsibility Kebijakan Dividen terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 –2022
(Universitas Sumatera Utara, 2023)Earnings management is a manager's effort to manage company profits by reducing, leveling and increasing company profit reports by complying with accounting standards. Real earnings management is manipulation carried out ... -
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Pengungkapan CSR sebagai Variabel Moderasi : Studi pada Perusahaan Manufaktur Sektor Energi yang Tercatat di BEI Tahun 2014-2022
(Universitas Sumatera Utara, 2023)The value of a company reflects how investors assess the company. This research aims to analyze the influence of profitability (ROA), leverage (DER), firm size, and asset turnover (TATO) as factors that influence firm ... -
Analisis Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Debt Default, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur di BEI Tahun 2019 - 2021
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of Company Growth, Profitability, Debt Default, Managerial Ownership, and Institutional Ownership on the Acceptance of Going Concern Audit Opinions in Manufacturing Companies on the ... -
Pengaruh Intellectual Capital, Leverage dan Ukuran Perusahaan terhadap Profitabilitas dan Pengaruhnya terhadap Nilai Perusahaan Sub Sektor Food and Beverage yang Terdaftar pada Bursa Efek Indonesia Periode 2012 - 2022
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of intellectual capital, leverage, and company size on profitability and their impact on company value in the food and beverage sub-sector. This research is quantitative empirical ... -
Pengaruh Kepemilikan Institusional, Komite Audit, Komisaris Independen, Pergantian Auditor terhadap Integritas Laporan Keuangan dengan Kualitas Audit sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
(Universitas Sumatera Utara, 2023)This research aims to find out the effect of institutional ownership, audit committee, independent commissioners, auditor turnover on the integrity of financial statements in the companies of consumer goods sector listed ... -
Pengaruh Corporate Social Responsibility, Struktur Modal, Kepemilikan Manajerial dan Profitabilitas terhadap Nilai Perusahaan dengan Investment Opportunity Set sebagai Variabel Moderasi pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)Company value is defined as market value because the it can provide maximum prosperity for shareholders once the company's stock price increases. This research aims to analyze the effects of corporate social responsibility, ... -
Pengaruh Leverage, Ukuran Perusahaan, Kepemilikan Institusional, dan Pertumbuhan Perusahaan terhadap Sustainability Report dengan Dewan Direksi sebagai Variabel Moderating pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2021
(Universitas Sumatera Utara, 2024)Since the issue regarding CSR has grown, company activities are not only based on economic aspect bu/ also social and environmental aspects. These three aspects can be realized through disclosure of social and ... -
Analisis Rasio Keuangan untuk Mengukur Prediksi Financial Distress pada BUMD PDAM Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2023)This research aims to test and analyze the effects of profitability, liquidity and solvency on the financial distress prediction in BUMD PDAM in North Sumatera Province in 2017-2021 financial year. Profitability is ... -
Pengaruh Modal Intelektual, Ukuran Perusahaan serta Profitabilitas terhadap Pengungkapan Modal Intelektual dan Pengaruhnya terhadap Kapitalisasi Pasar pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018
(Universitas Sumatera Utara, 2020)Nowadays excellence in competition by applying science and knowledge becomes important. Both science and technology can be used by componies to manage other resources efficiently and economically. This is what makes ... -
Analisis Faktor Faktor yang Mempengaruhi Besarnya Audit Fee dengan Jenis KAP sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2019
(Universitas Sumatera Utara, 2021)The objective of the research is to analyze the factors affecting the amount of audit fees in the manufacturing companies listed in Indonesia Stock Exchange In 2013 – 2019. The research uses Audit Committee, Audit report ... -
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan dan Pengawasan Internal terhadap Kualitas Laporan Keuangan dengan Pemanfaatan Teknologi Informasi sebagai Variabel Moderating pada Pemerintah Kota Binjai
(Universitas Sumatera Utara, 2018)The objective of the research was to test and analyze the influence of the competency of human resources, implementation of governmental accounting standard and internal monitoring on the quality of financial statements ... -
Pengaruh Kompetensi, Independensi, dan Objektivitas terhadap Efektivitas Auditor Internal dalam Mewujudkan World Class University dengan Integritas Internal Auditor sebagai Variabel Moderating pada Perguruan Tinggi di Medan
(Universitas Sumatera Utara, 2024)This research aims to determine the influence of competence, independence and objectivity on the effectiveness of internal auditors in realizing a world class university with internal auditor integrity as a moderating ... -
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Mandailing Natal
(Universitas Sumatera Utara, 2023)This study aims to determine and analyze the effect of organizational commitment, internal control system and human resource competence partially or simultaneously on the quality of regional financial reports on the Regional ... -
Pengaruh Kualitas Sistem, Kualitas Informasi, Perceived Usefullness, User Competency dan Kinerja Karyawan terhadap Kepuasan Penguna Sistem Informasi Akuntansi pada PEMKO Medan
(Universitas Sumatera Utara, 2023)User satisfaction as an indicator of the success of an information system becomes very important if the information system has a mandatory nature. This research aims to determine the influence of system quality, information ...