Master Theses
Master Theses
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Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan dan Pengawasan Internal terhadap Kualitas Laporan Keuangan dengan Pemanfaatan Teknologi Informasi sebagai Variabel Moderating pada Pemerintah Kota Binjai
(Universitas Sumatera Utara, 2018)The objective of the research was to test and analyze the influence of the competency of human resources, implementation of governmental accounting standard and internal monitoring on the quality of financial statements ... -
Pengaruh Kompetensi, Independensi, dan Objektivitas terhadap Efektivitas Auditor Internal dalam Mewujudkan World Class University dengan Integritas Internal Auditor sebagai Variabel Moderating pada Perguruan Tinggi di Medan
(Universitas Sumatera Utara, 2024)This research aims to determine the influence of competence, independence and objectivity on the effectiveness of internal auditors in realizing a world class university with internal auditor integrity as a moderating ... -
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Mandailing Natal
(Universitas Sumatera Utara, 2023)This study aims to determine and analyze the effect of organizational commitment, internal control system and human resource competence partially or simultaneously on the quality of regional financial reports on the Regional ... -
Pengaruh Kualitas Sistem, Kualitas Informasi, Perceived Usefullness, User Competency dan Kinerja Karyawan terhadap Kepuasan Penguna Sistem Informasi Akuntansi pada PEMKO Medan
(Universitas Sumatera Utara, 2023)User satisfaction as an indicator of the success of an information system becomes very important if the information system has a mandatory nature. This research aims to determine the influence of system quality, information ... -
Pengaruh Mekanisme Good Corporate Governance terhadap Manajemen Laba dengan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Manufaktur di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This research aims to determine the effect of good corporate governance mechanisms on earnings management with corporate social responsibility as a moderating variable in food and beverage subsector manufacturing companies ... -
Pengaruh Kepemilikan Institusional, Intellectual Capital Profitabilitas, Leverage dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
(Universitas Sumatera Utara, 2023)The level of success in a company is often related to stock price. High stock price will increase firm value and market trust. The objective of the research was to examine the influence of Institutional Ownership ratio, ... -
Pengaruh Ukuran Perusahaan, Struktur Modal, Total Assets Turnover Ratio dan Likuiditas terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016 - 2022
(Universitas Sumatera Utara, 2023)This study aims to determine the effect of company size, capital structure, total asset turnover ratio, and liquidity on financial performance with good corporate governance as a moderating variable in food and beverage ... -
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Likuiditas, dan Risiko Bisnis terhadap Struktur Modal dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Perkebunan Kelapa Sawit di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)This research aims to analyze the influence of profitability, sales growth, liquidity and business risk on capital structure in companies in the Palm Oil Plantation sector on the IDX. Apart from that, this research also ... -
Pengaruh Transfer Pricing dan Sales Growth terhadap Penghindaran Pajak dengan Pandemi Covid-19 sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2023)This research aims to determine the effect of transfer pricing and sales growth on tax avoidance with the Covid-19 pandemic as a moderating variable in healthcare sector companies listed on the IDX in 2018-2022. This ... -
Analisis Probability Financial Distress sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Return Saham pada Perusahaan Batu Bara Periode 2018-2022
(Universitas Sumatera Utara, 2023)The purposes of this research is to examine and analyze whether operating activity cash flow, investing activity cash flow, financing activity cash flow, liquidity, and total asset turnover affect stock returns with ... -
Pengaruh Corporate Governance dan Leverage terhadap Integritas Laporan Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi pada Perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)
(Universitas Sumatera Utara, 2023)Over time, there have been many cases of manipulation of financial reports which prove that the integrity of financial reports has not been implemented in accordance with applicable regulations. The integrity of a company's ... -
Pengaruh Capital Adequacy Ratio (CAR), Biaya Operasional pada Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) terhadap Return on Asset (ROA) dengan Net Interest Margin (NIM) sebagai Variabel Intervening pada Bank BUMN Tahun 2014-2022
(Universitas Sumatera Utara, 2023)This research aims to determine whether the Capital Adequacy Ratio, Operating expenses to Operational Income, Loan to Deposit Ratio, and Non-Performing Loans on Return On Assets. In additon, this research also aims to ... -
Faktor-Faktor yang Mempengaruhi Return Saham dengan Corporate Social Responsibility sebagai Variabel Moderating pada Perusahaan Properti Real Estate dan Building Construction di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2023)The purpose of this research is to know and analyze the effect Return On Assets, cash flows from financing activities, Leverage, of company age and proportion of independent commissioners simultaneously and partially to ... -
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Digitalisasi Layanan Perpajakan sebagai Variabel Moderasi pada KPP Pratama Medan Belawan
(Universitas Sumatera Utara, 2023)The purpose of this study was to determine the effect of taxpayer awareness, tax socialization, tax collection, Account Representative supervision and tax audits on mediun, small enterprises (MSE) taxpayer compliance at ... -
Pengaruh Kepemilikan Manajerial, Kepemilikan Intitusional,Profitabilitas dan Leverage terhadap Kebijakan Dividen dengan Likuiditas sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2021
(Universitas Sumatera Utara, 2023)This study aims to examine the effect of managerial ownership, institutional ownership, profitability, and leverage on dividend policy with liquidity as a moderating variable in manufacturing companies listed on the Indonesia ... -
Pengaruh Audit Switching, Beban Kerja dan Spesialisasi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan
(Universitas Sumatera Utara, 2023)This study aims to empirically examine the effect of audit switching, workload and auditor specialization on audit quality at Public Accounting Firms in Medan. The samples of this study are 103 public accountants at 25 ... -
Pengaruh Partisipasi Anggaran dan Kejelasan Sasaran Anggaran terhadap Kinerja Pengelola Anggaran di Lingkungan Balai Pengelola Transportasi Darat Kelas II Sumatera Utara
(Universitas Sumatera Utara, 2023)This study aims to determine how the effect of budget participation on the performance of a government agency and the effect of budget clarity on its performance. The research was conducted at a government agency under ... -
Pengaruh Intellectual Capital dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan BUMN yang Terdaftar di BEI
(Universitas Sumatera Utara, 2023)This research aims to investigate effects of intellectual capital and capital structure on firm value using profitability as an intervening variable. It carries out purposive sampling to determine 17 companies out of 22 ... -
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumatera Utara dengan Penerapan Sistem Pengendalian Intern Pemerintah sebagai Variabel Moderating
(Universitas Sumatera Utara, 2022)The objective of the research was to find out the influence of the implementation of government accounting standard, the use of information technology, the role of internal audit,financial administration, and conflict of ... -
Pengaruh Informasi Akuntansi Dan Teknologi Informasi Terhadap Pengambilan Keputusan Bisnis Pelaku UMKM Yang Terdapar Di Dinas Koperindag Kabupaten Asahan
(Universitas Sumatera Utara, 2023)The objective of the research is to find out and analyze the influence of accounting information and information technology on business-decision making in SMEs Entrepreneurs listed on the Koperindag (the Cooperatire. SMEs. ...