Department of Accounting: Recent submissions
Now showing items 61-80 of 7739
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Pengaruh Indikator Indeks Pengelolaan Keuangan Daerah terhadap Kinerja Pengelolaan Keuangan dengan Kapasitas Fiskal Daerah sebagai Variabel Moderasi pada Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of the Regional Financial Management Index (IPKD) indicators on the Financial Management Performance of Local Governments (KPKPD) and examine the moderating role of Regional Fiscal ... -
Pengaruh Penerapan Tata Kelola Perusahaan Terhadap Nilai Perusahaan pada Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of corporate governance implementation on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables ... -
Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan terhadap Laporan Keberlanjutan pada Perusahaan Sektor Keuangan di Indonesia yang Terdaftar pada Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the impact of capital structure, profitability, and company size on sustainability reporting. This type of research is quantitative by utilizing population data from the financial statements of ... -
Pengaruh Pendapatan Asli Daerah, Dana Otonomi Khusus, Belanja Modal, Dan Tingkat Investasi Daerah Terhadap Financial Sustainability Di Provinsi Aceh Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of Local Original Income (PAD), special autonomy funds, capital expenditure and regional investment on the financial sustainability of district/city governments in Aceh Province ... -
Pengaruh Independensi Komite Audit, Biaya Audit, Rotasi Audit, dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2022-2024
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of audit committee independence, audit fees, audit rotation, and auditor reputation on audit quality in mining companies listed on the Indonesia Stock Exchange (IDX). The population ... -
Analisis Pengaruh Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), dan Fee Based Income ( FBI) terhadap Return on Assets (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
(Universitas Sumatera Utara, 2020)The purpose of this study is to identify the impact of Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Third Party’s Fund (TPF), and Fee Based Income (FBI) to Return on Assets (ROA) of commercial banks of ... -
Pengaruh Fixed Asset Turnover, Market Risk, Return On Sales, Dividend Payout Ratio terhadap Trading Volume Activity pada Perusahaan Tekstil yang Terdaftar di Bursa Efek Indonesia (BEI)
(Universitas Sumatera Utara, 2025)This research aims to examine the influence of Fixed Asset Turnover, Market Risk, Return On Sales, and Dividend Payout Ratio on Trading Volume Activity. The independent variables in this ... -
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil terhadap Belanja Modal di Kabupaten/Kota Provinsi Sumatera Utara Priode 2016 – 2020
(Universitas Sumatera Utara, 2023)This study aims to determine the effect of Economic Growth, Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund on Capital Expenditure in Districts/Cities ... -
Pengaruh Arus Kas Operasi, Leverage, Efisiensi Operasional Dan Kepemilikan Institusional Terhadap Prediksi Kebangkrutan Pada Perusahaan Manufaktur Sektor Consumer Non Cyclicals Di Indonesia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine the effect of Operating Cash Flow, Leverage, Operational Efficiency, and Institutional Ownership on Bankruptcy Prediction in Manufacturing Companies in the Consumer Non-Cyclicals ... -
Pengaruh Leverage, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)The purpose of this study was to analyze the effect of leverage, profitability, liquidity, and company size on dividend policy in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period ... -
Dampak Perilaku Bias terhadap Keputusan Investasi Saham dengan Tipe Investor sebagai Variabel Moderasi : Studi Kasus pada Investor yang Berdomisili di Sumatera Utara
(Universitas Sumatera Utara, 2025)The purpose of this study is to examine and analyze the influence of Overconfidence Bias, Representative Bias, Herding Bias, Disposition Effect, and Anchoring Bias on Investment Decisions, with Investor Type as a ... -
Pengaruh Leverage, Liquidity, Profitability, Growth Ratio terhadap Peringkat Obligasi dengan Manajemen Laba sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019–2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to analyze the moderating influence of earnings management leverage, liquidity, profitability, and growth ratioon the bond ratings listed on the IDX in 2019-2023. The population of this study ... -
Pengaruh Firm Size, Profitability, Leverage, dan Good Corporate Governance terhadap Sustainability Report Disclosure pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine and analyze the effect of firm size, profitability, leverage, and good corporate governance on sustainability report disclosure in mining companies listed on the Indonesia Stock ... -
Pengaruh Budaya Organisasi, Struktur Organisasi, Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi pada PT. Central Proteina Prima
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of organizational culture, organizational structure, human resource competency, information technology, and internal control on the quality of the accounting information system ... -
Analisis Faktor-Faktor Fraud Triangle dan Financial Distress yang Mempengaruhi Financial Statement Fraud pada Perusahaan Real Estate yang Terdaftar di BEI
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of fraud triangle factors, including financial stability, external pressure, opportunity, and rationalization, as well as financial distress on financial statement fraud in real ... -
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas dan Leverage Terhadap Intellectual Capital Disclosure Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This research aims to examine the impact of Company Size, Company Age, Profitability and Leverage on Intellectual Capital Disclosure in companies listed in the LQ 45 index. The research method used is quantitative utilizing ... -
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Bergerak di Sektor Industri Barang Konsumsi yang Terdaftar di BEI dengan Profitabilitas Sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2025)The study aims to identify and examine the factors that influence firm value in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX), and to investigate the role of profitability as a moderating ... -
Pengaruh Informasi Akuntansi Dan Informasi Non Akuntansi Terhadap Keputusan Pemberian Kredit Modal Investasi Dengan Pengalaman Sebagai Variabel Moderating Pada PT. Bank Sumut Cabang Kisaran
(Universitas Sumatera Utara, 2021)The objective of the research was to analyze the influence of accounting and non-accounting information on Decision to give credit for investment capital with experience as moderating variable at PT Bank Sumut, Kisaran ... -
Pengaruh Profitability, Leverage, Independent Commissioner, dan Institutional Ownership terhadap Corporate Risk Disclosure pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of profitability, leverage, independent commissioner, and institutional ownership on corporate risk disclosure in food and beverage companies listed on the Indonesia Stock Exchange ... -
Kajian Efektivitas Penggunaan Online Food Delivery Service (OFDS) dengan Pendekatan E-Servqual Perspektif Mahasiswa S1-Akuntansi FEB USU
(Universitas Sumatera Utara, 2024)This study aims to measure the influence of efficiency, fulfillment, system availability, and privacy on the effectiveness of using OFDS services in S1-Accounting FEB USU students. This study uses quantitative and survey ...