Browsing Doctoral Dissertations by Title
Now showing items 1-10 of 53
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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 ... -
Analisis Faktor - Faktor yang Mempengaruhi Kinerja Organisasi pada Perguruan Tinggi Swasta di LLDIKTI Wilayah I Sumatera Utara
(Universitas Sumatera Utara, 2023)This study aims to find and analyze the problems that exist in the organizational performance of private tertiary institutions in LLDIKTI Region 1, North Sumatra. The problem that occurs is that many private universities ... -
Analisis Faktor-Faktor yang Mempengaruhi Good University Governance serta Dampaknya terhadap Kinerja Perguruan Tinggi Swasta di Kota Medan
(Universitas Sumatera Utara, 2022)This research is an ex post facto research, the tests are test of validity (test validity or validity) and test of reliability (test reliability) which are used to test the sincerity of respondents' answers. The data ... -
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Rumah Sakit di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2022)The purpose of this study was to examine and analyze the effect of benchmarks, hospital information systems, continuous improvement, leadership, management processes on hospital performance. The five independent variables ... -
Analisis Kualitas Sistem Informasi Akuntansi, Audit Internal dan Kebijakan Pemerintah terhadap Kinerja Perusahaan melalui Good Corporate Governance pada Perusahaan Penanaman Modal Dalam Negeri Provinsi Kepulauan Riau
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of accounting information system quality, internal audit, and government policy on company performance with good corporate governance as a mediating variable in domestic investment ... -
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 ... -
Analisis Pengaruh Corporatesocial Responsibility, Default Risk dan Konservatisme Terhadap Earnings Management dan Earnings Response Coefficient dengan Good Corporate Governance Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Tergabung dalam ISSI Periode 2011-2015
(Universitas Sumatera Utara, 2018)This study aims to test and analyse the impact to Corporate Social Responsiility measured by (economic, environmental and social), default risk measured by (debt to equity ratio and debt toa assets ratio), conservatism as ... -
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 ... -
Anteseden dan Konsekuensi Kinerja Individual : Analisis terhadap Model Keinginan Berpindah (Studi Empiris pada Akuntan Publik di Indonesia)
(Universitas Sumatera Utara, 2014)This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors’ empowerment, ... -
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 ...