Department of Accounting: Recent submissions
Now showing items 41-60 of 7739
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Efektivitas Penagihan Pajak dengan Surat Tagihan Pajak, Surat Teguran dan Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2025)So far, the realization of tax revenue has not been optimal. Not yet optimal realization of tax revenue is due to the large number of tax arrears that are not paid by taxpayers. One of the ways that the Directorate General ... -
Pengaruh Financial Literacy dan Motivasi Investasi terhadap Minat Investasi pada Pasar Modal di Kalangan Generasi Milenial dengan Pendapatan sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial literacy and investment motivation on investment interest in the capital market among millennials, with income as a moderating variable. The research employs an associative ... -
Analisis Beneish M-Score terhadap Pendeteksian Kecurangan Laporan Keuangan pada perusahaan jasa sektor Properti, Real Estate, dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze and determine the effect of Beneish M-Score in detecting financial statement fraud in property, real estate, and building construction sector service companies listed on the Indonesian stock ... -
Analisis Pengaruh Motivasi Belanja Hedonis, Ulasan Pelanggan, Nilai Utilitarian, dan Akuntansi Mental terhadap Pembelian Impulsif di E-Commerce Shopee (Studi Empiris Mahasiswa Akuntansi Universitas Sumatera Utara Tahun 2019-2021)
(Universitas Sumatera Utara, 2025)This study aims to prove the influence of hedonic shopping motivation, customer review, utilitarian value, and mental accounting on impulsive buying in e-commerce shopee (an empirical study of accounting students at ... -
Pengaruh Ownership Concentration, Firm Size, dan Komisaris Independen terhadap Water Disclosure pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of ownership concentration, firm size, and independent commissioners on water disclosure in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock ... -
Pengaruh Audit Commitees, Profitability, Size of the Board of Directors, Frequency of Board of Commissioners Meetings terhadap Sustainability Report Disclosure pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of audit committees, profitability, size of the board of directors, frequency of board of commissioners meetings on sustainability report disclosure in mining sector manufacturing ... -
Pengaruh Dana Pihak Ketiga, Bank Size, Capital Adequacy Ratio, Loan Deposit Ratio, dan Non Performing Loan terhadap Penyaluran Kredit
(Universitas Sumatera Utara, 2025)This study was conducted to determine the effect of Third Party Fund, Bank Size, Capital Adequacy Ratio, Loan Deposit Ratio, and Non Performing Loan on kredit distribution in banking companies listed on the Indonesia ... -
Pengaruh Multinationality, Tax Haven Utilization, Ketidakpastian Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Thin Capitalization pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2022
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of multinationality, tax haven utilization, tax uncertainty, foreign ownership, and firm size on thin capitalization in manufacturing companies listed in the BEI for year 2019-2022. ... -
Pengaruh Intellectual Capital dan Green Accounting terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the influence of Intellectual Capital and Green Accounting on Company Value with Corporate Social Responsibility as a mediating variable. The research was conducted on mining ... -
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Food And Beverage yang Terdaftar di BEI Tahun 2020 – 2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of financial performance on firm value with Good Corporate Governance (GCG) as, a moderating variable in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) ... -
Pengaruh Konsentrasi Kepemilikan, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Intellectual Capital Disclosure (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2019-2023)
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of ownership concentration, profitability, leverage, and firm size on Intellectual Capital Disclosure (ICD) in the banking sector listed on the Indonesia Stock Exchange (BEI) for ... -
Pengaruh Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2023
(Universitas Sumatera Utara, 2024)This study aims to determine the effect of sales growth, leverage, and company size on tax avoidance with profitability as a moderating variable in plantation sector companies listed on the IDX in 2017-2023. This study was ... -
Analisis Pengaruh Time Budget Pressure, Audit Tenure, Kompetensi, Etika Auditor dan Gaya Kepemimpinan Pada Kualitas Audit: Studi Kasus Kantor Perwakilan BPKP Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of Time Budget Pressure, Audit Tenure, Competence, Auditor Ethics, and Leadership Style on Audit Quality at the Representative Office of the Financial and Development ... -
Pengaruh Penerapan Sistem Pengendalian Internal, Kejelasan Sasaran Anggaran, Penerapan Anggaran Berbasis Kinerja, dan Komitmen Manajemen terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus pada OPD Kabupaten Dairi)
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of the implementation of the Internal Control System, clarity of budget targets, implementation of performancebased budgeting, and management commitment on the performance ... -
Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Sustainability Reporting pada Perusahaan Consumer Non-Cyclicals yang terdaftar di BEI Periode 2020-2023
(Universitas Sumatera Utara, 2025)Sustainability reporting is a report that provides information about the impact of a company on environmental, social and economic aspects. With this report on sustainability reporting, it is expected to attract the attention ... -
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa pada Pemerintah Desa di Kecamatan Angkola Barat Kabupaten Tapanuli Selatan
(Universitas Sumatera Utara, 2025)This research aims to determine the effect of village apparatus competence, internal control systems, information technology use, and public participation on the prevention of village fund management fraud at the Village ... -
Pengaruh Pendapatan Asli Daerah, Dana Bantuan Operasional Sekolah, Dana Alokasi Khusus, Dana Alokasi Umum dan Dana Bagi Hasil terhadap Belanja Modal Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Utara Tahun 2022–2024
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Regional Original Revenue (PAD), School Operational Assistance Fund (BOS), Special Allocation Fund (DAK), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on capital ... -
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 Dana Perimbangan, Pendapatan Asli Daerah, Lain-Lain Pendapatan Daerah Yang Sah, dan Belanja Daerah terhadap Budget Forecast Errors pada Kabupaten/Kota di Provinsi Aceh Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of Balancing Funds, LocallyGenerated Revenue, Other Legitimate Regional Revenues, and Regional Expenditures on Budget Forecast Errors in regencies/municipalities within ... -
Pengaruh Institutional Ownership, Audit Tenure, Firm Size, dan Board of Commissioners Size terhadap Audit Quality pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023
(Universitas Sumatera Utara, 2025)This study is to determine and analyze institutional ownership, audit tenure, firm size, and board of commissioners size on audit quality in technology sector companies listed on the Indonesia Stock Exchange from 2019 ...