Doctoral Dissertations
Doctoral Dissertations
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Pengaruh Budaya Organisasi, Strategi Perusahaan, dan Pengendalian Intern terhadap Corporate Performance Melalui Corporate Governance dan Perilaku Manajer pada Perusahaan BUMN di Indonesia
(Universitas Sumatera Utara, 2016)This study aims to empirically examine the influence of organizational culture, corporate strategy, and internal control of corporate performance through managerial behavior and corporate governance in state-owned companies ... -
Peran Implementasi Transaksi non Tunai dalam Memediasi Faktor-Faktor yang Mempengaruhi Kecurangan (Studi pada Pemerintah Daerah di Indonesia)
(Universitas Sumatera Utara, 2021)This research is motivated by the phenomenon of spending fraud committed by various stakeholders in local governments and the instructions of the President of the Republic of Indonesia to regional heads to implement non-cash ... -
Peran Konflik Intrapersonal sebagai Pemoderasi Pengaruh Faktor Keperilakuan Organisasi, E-Government dan Sistem Pengendalian Internal Pemerintah terhadap Implementasi Good Governance
(Universitas Sumatera Utara, 2021)This research aims to identify and analyze the Role of Intrapersonal Conflict as a Moderating Variable of the Influence of Organizational Behavioral Factors (Affective Commitment, Continuance Commitment, Normative ... -
Penerapan Integrated Reporting dan Pengaruhnya terhadap Nilai Perusahaan di Indonesia dan Malaysia
(Universitas Sumatera Utara, 2021)The purpose of this study was to analyze the effect of good corporate governance and accounting information quality on firm value with integrated reporting quality as an intervening variable for public companies in Indonesia ... -
Determinan Kinerja Perguruan Tinggi dikota Medan
(Universitas Sumatera Utara, 2021)The purpose of this study is to analyze and examine the effect of internal control systems on good university governance, organizational commitment to good university governance, accounting information systems for good ... -
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, ... -
Faktor-Faktor yang Mempengaruhi Diskresi Akrual pada Perusahaan Manufaktur di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2020)Financial statement one of the obligations of issuers in the capital market that have sold shares to the public. This information has a different motive than the compilers of financial statements. There is in the form of ... -
Pengaruh Kualitas Audit dan Independensi Auditor Terhadap Kualitas Hasil Audit melalui Deteksi Korupsi, dengan Komitmen Manajemen Sebagai Variabel Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia
(Universitas Sumatera Utara, 2020)This study examines the effect of audit quality and auditor independence on the quality of audit results through the detection of corruption with management commitment as a moderating variable. The object of this study is ... -
Determinan Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2020)Penelitian ini bertujuan untuk menemukan dan menganalisis permasalahan yang terdapat dalam tata kelola laporan keuangan pemerintah Provinsi Sumatera Utara. Permasalahan yang terjadi adalah terkait kualitas laporan keuangan ... -
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 ... -
Determinan Kinerja Anggaran Pemerintah Daerah dengan Perubahan Anggaran Sebagai Pemediasi dan Teknologi Informasi Sebagai Pemoderasi: Studi pada Satuan Kerja Perangkat Daerah di Aceh
(Universitas Sumatera Utara, 2018)The purpose of this study is to examine the effect of Budget Participation, Budget Goal Commitment, and Leadership Style to Rebudgeting and the Impact on Budget Performance. Data were collected through questionares from ... -
Pengaruh Determinan Triple Bottom Line Reporting Terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2017)This study aims to test empirically whether Firm Fundamental, Firm Characteristics,Good Corporate Governance affects firm value through Triple Bottom Line (TBL) disclosure. The sample of this study consists of 114 manufacturing ... -
Studi Pengaruh Corporate Governance dan Earning Management Terhadap Cost of Capital Melalui Information Asymmetry Setelah Implementasi International Financial Reporting Standard
(Universitas Sumatera Utara, 2018)The competitiveness of a company is determined by various factors including Cost of Capital (CoC) consisting of Cost of Equity (CoE) as the cost of funds sourced from the owner and Cost of Debt (CoD) as the cost of funds ... -
Determinan Model Alokasi Dana Bantuan Provinsi pada Kabupaten Kota di Sumatera Utara
(Universitas Sumatera Utara, 2016)This study aims to determine the effect the realization the acquisition cost of land and buildings (BPHTB), property tax land and buildings (PBB), area, number of Village, CCI, population, Weaknesses Control System of ...