Master Theses
Master Theses
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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 ... -
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan Struktur Modal sebagai Variabel Moderating pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2024)This study aims to examine the influence of Good Corporate Governance (GCG)components-including institutional ownership, public ownership,audit committee,board of commissioners' independence, and board of directors' ... -
Analisis Komparatif Model Altman Z-Score, Grover, Springate, dan Zmijewski Dalam Memprediksi Kebangkrutan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)Companies experiencing prolonged financial distress are more likely to face bankruptcy. Bankruptcy can cause significant losses to various stakeholders, making it essential to have predictive models that provide early ... -
Pengaruh Mekanisme Komite Audit terhadap Income Smoothing Dimoderasi oleh Prudence pada Perusahaan LQ45 yang Terdaftar di BEI
(Universitas Sumatera Utara, 2024)This study aims to obtain empirical evidence regarding the relationship between the audit committee mechanism and income smoothing. The audit committee mechanism in this research is examined through its size, independence, ... -
Pengaruh Inflasi, Pertumbuhan Ekonomi, dan Leverage Terhadap Perubahan Laba: Peran Moderasi Tingkat Suku Bunga pada Kantor Regional dan Cabang PT. Bank Rakyat Indonesia (Persero) Tbk. di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of inflation, economic growth, and leverage on profit changes, as well as explore the moderating role of interest rates. The research object is PT. Bank Rakyat Indonesia (Persero) ... -
Analisa Pengaruh Ukuran Perusahaan, Solvabilitas, Likuiditas dan Perputaran Modal Kerja Terhadap Profitabilitas Dengan Suku Bunga Sebagai Pemoderasi pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine the effect of company size, solvency, liquidity and working capital turnover on profitability with interest rates as a moderator in property & real estate companies listed on the ... -
Faktor-Faktor Yang Mempengaruhi Kinerja Pengguna Sistem Informasi Pemerintah Daerah (SIPD) di Pemerintah Daerah Kabupaten Tapanuli Utara
(Universitas Sumatera Utara, 2025)The use of information systems and technology, particularly in urban areas, continues to increase. Implementing an Information System (IS) for Regional Governments (Pemda) aims to optimize financial management within a ... -
Analisis Pengaruh Kompetensi SDM, Pengendalian Internal, Komitmen Organisasi, dan Implementasi Sakti Terhadap Kualitas Laporan Keuangan Pemerintah (Studi Empiris pada Badan Karantina Indonesia)
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the influence of Human Resource Competencies, Internal Control, Organizational Commitment and the Implementation of of Institutional Application Systems (SAKTI) on the Quality of ...
