Doctoral Dissertations
Doctoral Dissertations
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Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Skeptisme Profesional sebagai Pemoderasi (Studi Kasus pada Badan Pemeriksa Keuangan Perwakilan Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2025)The purpose of this study was to determine and analyze the effect of auditor experience, workload, auditor personality type, and fraud audit training on the auditor's ability to detect fraud. Another purpose of this study ... -
Good Governance Sebagai Prediktor Kualitas Laporan Keuangan Pada Komisi Pemilihan Umum Daerah Sumatera Utara Dengan Perubahan Budaya Sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze how the influence of the principles of good governance, namely transparency, accountability and public participation on the quality of financial reports at Regional Election Commissions ... -
Pengaruh Behavioral Motivation dan Accounting Information terhadap Pengambilan Keputusan Investasi Saham di Bursa Efek Indonesia dengan Neutral Information sebagai Variabel Moderating
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the effect of Self-Image/Firm Image, Social Relevance, Advocate Recommendation, Personal Financial Needs, and Accounting Information on investment decision making on stock investors ... -
Pengaruh Variabel-Variabel Kontinjensi terhadap Penggunaan Akuntansi Manajemen Strategis dan Dampaknya terhadap Kinerja
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of contingency variables on the use of Strategic Management Accounting (SMA) and its impact on organizational performance, particularly in medium-sized business in North Sumatra ... -
Model Akuntabilitas Keuangan Desa melalui Kolaborasi Pemerintah Desa di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)The main objective of this study is to analyze and prove the influence of integrity, internal control system, leadership, participation through collaboration on accountability. The analysis method used in this study uses ... -
Pengaruh Pengetahuan Pajak, Kualitas Pelayanan Pajak, Keadilan Pajak dan Pendapatan Terhadap Kepatuhan Wajib Pajak Melalui Niat Perilaku Sebagai Variabel Intervening Pada Kantor Wilayah Direktorat Jenderal Pajak Provinsi Riau
(Universitas Sumatera Utara, 2025)This study aims to empirically determine and analyze the influence of tax knowledge, tax service quality, tax fairness, and income on tax service quality through behavioral intention as an intervening variable at the ... -
Determinasi Implementasi Inovasi Management Accounting System Terhadap Kinerja Pemerintahan Daerah Dimoderasi E-Government Di Sumatera Utara
(Universitas Sumatera Utara, 2025)The purpose of this study is to prove and analyze whether SIPD Design, Decentralization of Decision Making, Decentralized Management System and Employee Adaptation to Local Government Performance through Management Accounting ... -
Determinan Daya Saing Pada Perusahaan Manufaktur Keluarga Berskala Menengah dan Besar di Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to identify and analyze the factors affecting the competitiveness of medium and large family-owned manufacturing companies in North Sumatra. It examines the influence of family business characteristics, ... -
Peran Implementasi Akuntansi Manajemen Lingkungan Dalam Memediasi Faktor Faktor Yang Mempengaruhi Kinerja Perusahaan Kelapa Sawit
(Universitas Sumatera Utara, 2025)This study examines the mediating role of Environmental Management Accounting implementation (Indonesian Sustainable Palm Oil, ISPO implementation) in the relationship between managerial behavioral factors and technology ... -
Dampak Independensi Auditor, Kompetensi Dan Skeptisisme Auditor Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Whitsleblowing Dan Pelatihan Audit Sebagai Variabel Moderating (Pada Kantor Akuntan Publik Di Indonesia)
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the influence of auditor independence, auditor competence, auditor skepticism, and proactive whistleblowing on auditor ability in fraud detection. The research was conducted using ... -
Analisis Pengaruh Intellectual Capital dan Business Sustainability Terhadap Kinerja UMKM di Sumatera Utara Melalui Innovation Capability Sebagai Variabel Intervening
(Universitas Sumatera Utara, 2025)MSME performance reflects the success of the business in achieving its business objectives, both from financial and non-financial aspects. Good performance will show that MSMEs are able to survive, compete and thrive in a ... -
Peran Teknologi Digital dalam Memediasi Faktor-Faktor yang Mempengaruhi Kinerja pada UMKM Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine the influence of financial resources, the quality of human capital, competitive pressure, and government support on performance through the use of digital technology. The object of ... -
Determinan Evaluasi Pengelolaan Keuangan PTN BH Di Indonesia : Studi Empiris Pada Satuan Pengawas Internal PTN BH
(Universitas Sumatera Utara, 2025)This study aims to empirically examine the determinants of financial management evaluation in Indonesian Legal Entity State Universities (PTN BH), focusing on the influence of internal control effectiveness, internal audit ... -
Analisis Determinan Kemampuan Mendeteksi Fraud Melalui Skeptisisme Profesional dengan Pengalaman Auditor Internal Sebagai Variabel Moderating pada Bank Umum di Indonesia
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of understanding red flag, time pressure, and self-efficacy on the ability to detect fraud through professional skepticism with the variable of bank internal auditor experience ... -
Pengaruh Implementasi Teknologi Informasi dan Kualitas Sumber Daya Manusia dalam Peningkatan Efektivitas Sistem Informasi Akuntansi pada Proses Pencairan Dana Dengan Flexible Working Space sebagai Pemoderasi pada Kantor Pelayanan Perbendaharaan Negara Wilayah Provinsi Sumatera Utara
(UNIVERSITAS SUMATERA UTARA, 2025)The purpose of this study is to examine, analyze and seek empirical evidence on internal and external factors that affect the Fund Disbursement Process with a quantitative approach. The variables of Information Technology ... -
Analisis Pengaruh Transformasi Digital, Strategi Bisnis, dan Kesiapan Modal Struktural Terhadap Kinerja Keuangan UMKM Di Sumatera Utara dengan Adopsi Sistem Informasi Akuntansi Sebagai Variabel Intervening
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of digital transformation, business strategy and structural capital readiness on the financial performance of MSMEs in North Sumatra with the adoption of accounting information ... -
Determinan Akuntan Forensik terhadap Kualitas Audit Penghitungan Kerugian Keuangan Negara di Indonesia
(Universitas Sumatera Utara, 2025)The research’s purpose is to measure the forensic accountants determination regarding to the quality of auditing for counting state financial losses (APKKN). Forensic accountants at BPKP has a huge important contribution ... -
Pengaruh Kompetensi Auditor dan Dukungan Remote Audit terhadap Kualitas Audit Melalui Tata Kelola Berbasis Digital dengan Teknologi Informasi sebagai Variabel Pemoderasi dalam Pemeriksaan Keuangan Negara
(Universitas Sumatera Utara, 2024)This study examines the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable. The object of this research is the ... -
Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Logistik di Sumatera Utara
(Universitas Sumatera Utara, 2024)The problem with logistics companies in Indonesia is that the performance of logistics companies is still low so that the competitiveness of logistics companies is still low. This is shown by Indonesia's ranking in the ... -
Pengaruh Kepribadian Auditor dan Pemahaman Akuntansi Forensik terhadap Kualitas Audit melalui Deteksi Fraud dengan Dukungan Organisasi sebagai Variabel Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia
(Universitas Sumatera Utara, 2025)This study examines the influence of auditor personality (extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience) and understanding forensic accounting on audit quality through fraud ...
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