Department of Accounting: Recent submissions
Now showing items 81-100 of 7739
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Pengaruh Ukuran Pemerintah Daerah, Kemandirian Keuangan, Ukuran Legislatif, dan Diferensiasi Fungsional Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Tahun 2020-2023
(Universitas Sumatera Utara, 2025)This study aims to analyze the influence of local government size, local financial independence, legislative size, and functional differentiation on the level of financial reporting disclosure by local governments in ... -
Pengaruh Corporate Social Responsibility, Good Corporate Governance, Asset Turnover, dan Leverage terhadap Sustainable Growth Rate pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2024
(Universitas Sumatera Utara, 2025)This study aims to determine and analyze the effect of the corporate social responsibility, good corporate governance, asset turnover, and leverage on the sustainable growth rate in energy sector companies listed on the ... -
Pengaruh Nilai Tambah Ekonomis , Biaya Lingkungan, Dan Pengungkapan Informasi Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Pertambangan Dan Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of Economic Value Added, Environmental Cost, and Environmental Disclosure on Financial Performance Of Mining and Energy Companies Listed On The Indonesian Stock Exchange For The ... -
Pengaruh Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, dan Leverage terhadap Sustainable Growth pada Perusahaan BUMN Yang Tercatat di Bursa Efek Indonesia Periode 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to evaluate the influence of human capital efficiency, structural capital efficiency, capital employed efficiency, and leverage on sustainable growth in state-owned enterprises listed on the Indonesia Stock ... -
Pengaruh Penerapan Green Accounting, Corporate Social Responsibility, dan Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Sektor Energy yang Terdaftar di BEI Tahun 2017-2023
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the effect of green accounting, corporate social responsibility, and intellectual capital on financial performance, using net profit margin as a proxy in energy sector companies listed ... -
Pengaruh Auditor Experience, Obedience Pressure, Auditor Expertise, Task Complexity terhadap Audit Judgment pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to measure the influence of Auditor Experience, Obedience Pressure, Auditor Expertise, and Task Complexity on Audit Judgment among auditors at the Audit Board of the Republic of Indonesia (BPK RI), North ... -
Pengaruh Firm Size, Profitability, Leverage dan Audit Committee Terhadap Sustainability Report Disclosure Pada Food And Beverage Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to analyse and determine the effect of firm size, profitability, leverage, and audit committee on sustainability report disclosure in the Food and Beverage Industry listed on the Indonesia Stock Exchange ... -
Pengaruh Independensi, Kompetensi, Skeptisisme Profesional Serta Moral Reasoning Auditor Internal Terhadap Kualitas Audit (Studi Kasus Auditor Internal Bank Rakyat Indonesia Kantor Wilayah Sumatera Utara)
(Universitas Sumatera Utara, 2025)This research aims to analyze the effect of independence, competence, professional skepticism and moral reasoning of internal auditors on audit quality (case study of internal auditors of Bank Rakyat Indonesia North Sumatra ... -
Pengaruh Diversitas Gender Direksi, Profitabilitas, Capital Adequacy Ratio, dan Financial Slack terhadap Pengungkapan Praktik Green Banking pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of Gender Diversity of Directors, Profitability, Capital Adequacy Ratio, and Financial Slack on the Disclosure of Green Banking Practices in Conventional Commercial Banks listed ... -
Analisis Pengaruh Pendapatan Asli Daerah, Leverage, Dana Alokasi Umum, dan Kemandirian Keuangan terhadap Pelaporan Keuangan melalui Internet oleh Pemerintahan Daerah Kabupaten/Kota di Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to to analyze the influence of Local Own-Source Revenue (PAD), Leverage, General Allocation Fund (DAU), and Financial Independence on internet-based financial reporting (Internet Financial Reporting) by ... -
Pengaruh Pelatihan Auditor, Risiko Audit, Profesionalisme dan Beban Kerja Auditor terhadap Skeptisisme Profesional pada Auditor Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to test and determine the effect of auditor training, audit risk, professionalism, and auditor workload on professional skepticism in public accounting firm auditors in Medan. This study uses a quantitative ... -
Pengaruh Board of Commissioners Size, Audit Fee, Financial Distress, dan Company Size Terhadap Kualitas Audit Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2024
(Universitas Sumatera Utara, 2025)This research aims to analyze and examine the influence of board of commissioners size, audit fee, financial distress, and company size on audit quality in state-owned companies listed on the Indonesia Stock Exchange (BEI) ... -
Analisis Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Profitabilitas, dan Ukuran Perusahaan terhadap Risk Management Disclosure pada Perusahaan Properties & Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of institutional ownership, board size, profitability, and company size on risk management disclosure in properties & real estate companies listed on the Indonesia Stock Exchange in ... -
Pengaruh Audit Fee, Audit Tenure, Audit Delay, Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)
(Universitas Sumatera Utara, 2025)The objectives of this research is determine the effect of Audit Fee, Audit Tenure, Audit Delay and Company Size on Audit Quality in Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange in 2020-2023. ... -
Pengaruh Skeptisisme Profesional, Independensi, Beban Kerja, dan Pengalaman Auditor terhadap Pendeteksian Kecurangan oleh Auditor di KAP Wilayah Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to examine the influence of professional skepticism, independence, workload, and auditor experience on auditors’ ability to detect fraud. The focus of this research is on auditors working at Public Accounting ... -
Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Time Interest Earned Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2020)
(Universitas Sumatera Utara, 2025)This study aims to determine the effect of profitability, liquidity, sales growth, time interest earned and company size on the capital structure of manufacturing companies in the industrial and consumer goods sectors ... -
Pengaruh Reputasi Auditor, Ukuran Perusahaan, Komite Audit, dan Fee Audit terhadap Kualitas Audit (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
(Universitas Sumatera Utara, 2025)The purpose of this study is to analyze the effect of auditor reputation, company size, audit committee, and audit fees on audit quality in mining companies listed on the Indonesia Stock Exchange in 2019-2023. The types ... -
Pengaruh Kualitas Informasi, Kualitas Sistem, dan Kualitas Layanan Terhadap Kepuasan Pengguna Online Travel Agent Pada Mahasiswa Aktif S-1 Akuntansi Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to determine the influence of information quality, system quality, and service quality on user satisfaction of online travel agents among active undergraduate accounting students at Universitas Sumatra ... -
Pengaruh Kinerja Lingkungan, Keragaman Dewan Direksi, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)The study aims to determine the effect of environmental performance, board diversity, company size, and profitability on carbon emissions disclosure. This is a quantitative study with population data from manufacturing ... -
Pengaruh Karakteristik Dewan Direksi, Firm Size dan Kepemilikan Institusional Terhadap Pengungkapan Sustainable Development Goals (SDGs) pada Perusahaan Pertambangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023
(Universitas Sumatera Utara, 2025)This study aims to examine the effect of board characteristics, firm size and institutional ownership on the disclosure of Sustainable Development Goals (SDGs) in mining companies listed on the Indonesia Stock Exchange in ...