Doctoral Dissertations
Doctoral Dissertations
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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 ... -
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 ... -
Determinan Perilaku Akuntansi sebagai Adaptasi Penggunaan E-Money Menuju Masyarakat Non Tunai
(Universitas Sumatera Utara, 2024)The aim of this research is to find out what factors that influence people in using electronic money (E-money) in their aim to move towards a cashless sociaty in the city of medan. Data collection techniques use are ... -
Pengaruh Internal Control Implementation dan Public Financial Accountability dalam Meningkatkan Value for Money Performance serta Dampaknya terhadap Public Service Quality dan Good Government Governance pada Pemerintah Daerah (Provinsi dan Kabupaten/Kota) di Sumatera Utara
(Universitas Sumatera Utara, 2024)The aim of this research is to determine the effect of implementing internal control and public financial accountability in improving value for money performance and its impact on the quality of public services and good ... -
Peran Strategic Management Accounting dalam Memediasi Pengaruh Faktor-Faktor Internal dan Eksternal terhadap Kinerja Organisasi pada Perusahaan Manufaktur di Sumatera Utara
(Universitas Sumatera Utara, 2022)This study aims to analyze and see the influence of internal and external factors that affect organizational performance in manufacturing companies in North Sumatra Province and assess Strategic Management Accounting as ... -
Determinan Perilaku Akuntansi sebagai Adaptasi Penggunaan E-Money Menuju Masyarakat Non Tunai
(Universitas Sumatera Utara, 2024)The aim of this research is to find out what factors that influence people in using electronic money (E-money) in their aim to move towards a cashless sociaty in the city of medan. Data collection techniques use are ... -
Faktor-Faktor yang Mempengaruhi Kualitas Sistem Informasi Akuntansi yang Dimoderasi Cloud Computing pada Industri Perhotelan Se Sumatera Utara
(Universitas Sumatera Utara, 2024)Several challenges, including lack of system integration, limited flexibility, and lack of support from management, are still significant concerns. In this context, cloud computing technology emerges as a promising ... -
Pengaruh Manajemen Pengetahuan Enablers, Jejaring, dan Kepemimpinan Kualitas pada Strategic Costing sebagai Teknik Akuntansi Manajemen Strategik dan Dampaknya terhadap Kinerja Rumah Sakit di Provinsi Riau
(Universitas Sumatera Utara, 2024)This study examines the influence of culture, structure, and information technology support: knowledge management enablers, quality leadership, and involvement in networks on strategic costing. Next, examine the influence ... -
Pengaruh Tekanan Kelembagaan dan Strategi Manajemen Lingkungan terhadap Kinerja Rumah Sakit melalui Implementasi Akuntansi Manajemen Lingkungan dengan Inovasi Hijau sebagai Variabel Moderating Studi Kasus pada Rumah Sakit di Sumatera Utara
(Universitas Sumatera Utara, 2024)This study examines the effect of institutional pressures and environmental management strategies on hospital performance through the implementation of environmental management accounting with green innovation as a ... -
Pengaruh Informasi Keuangan dan Non Keuangan terhadap Keputusan Investasi Investor Individu dengan Niat sebagai Pemediasi dan Rekomendasi Penasehat Keuangan sebagai Pemoderasi pada Bursa Efek Indonesia
(Universitas Sumatera Utara, 2021)This study aims to find and analyze the effect of financial information and non financial information on investment decisions of individual investors with the intention of mediator and the recommendations of financial ... -
Pengaruh Independensi Auditor, Risiko Audit, Kualitas Sumber Daya Manusia Aparat Desa, Pemanfaatan Teknologi Informasi terhadap Kualitas Audit Dana Desa dengan Peran Masyarakat dan Pendamping Desa sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2023)This research focuses on analyzing and looking for empirical evidence about internal and external factors that influence the quality of village fund audits using a quantitative approach. The variable auditor independence, ... -
Determinan Kualitas Laporan Keuangan UMKM Provinsi Sumatera Utara dengan Motivasi Pelaku sebagai Pemoderasi
(Universitas Sumatera Utara, 2023)The research aims to analyze empirically and obtain evidence whether educational background, information and socialization, business size, and use of information technology affect the quality of MSME financial reports, ... -
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 ... -
Dinamika Intellectual Capital dan Inovasi pada UMKM di Kota Medan (Refleksi pada Aktivitas Riset dan Pengembangan)
(Universitas Sumatera Utara, 2023)The general objective of the research is the construction of Intellectual capaitalin MSMEs entities, which is in accordance with the entity's characteristics. Specifically, this research aims to understand: 1). the essence ... -
Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Program Kerja Pengawasan Tahunan (PKPT) sebagai Variabel Moderating Pada Pemerintah Kabupaten dan Kota di Sumatera Utara
(Universitas Sumatera Utara, 2023)This research examines the influence of independence, competence, communication, professional skepticism, functional position, APIP and BPK synergy on the quality of audit results with the annual supervisory work program ... -
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 ... -
Tipe Pemegang Saham, Komposisi Komisaris Independen, Tax Planning, dan Tax Amnesty dalam Penentuan Nilai Perusahaan Manufaktur di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2021)The purpose of this study is to examine and analyze how the type of shareholders, the composition of independent commissioners, tax planning and tax amnesty influence the value of manufacturing firms on the Indonesia ... -
Model Adaptif Keberhasilan Sistem Informasi Keuangan Terintegrasi melalui User Satisfaction pada Pemerintah Daerah
(Universitas Sumatera Utara, 2022)The purpose of this study is to evaluate and build the effect of information system reliability adaptive model, organizational support, benefits, and user behavior on user satisfaction at the Regional Government in North ... -
Pengaruh Dukungan Organisasi, Penerapan Risk Culture, Dysfunctional Audit Behavior, dan Tekanan Pekerjaan terhadap Kualitas Audit Internal Pemerintah Daerah di Sumatera Utara
(Universitas Sumatera Utara, 2022)The purpose of this study was to analyze and find empirical evidence on whether (1) organizational support, application of risk culture, dysfunctional audit behavior, and job pressure on the quality of internal audit, (2) ... -
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 ...
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