Master Theses
Master Theses
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Peran Sosial Media dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi dan Kinerja Organisasi Perusahaan-Perusahaan Perbankan di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)The main objective of this research is to measure the effect of social media (innovation and knowledge sharing) on the effectiveness of accounting information system, and its effectiveness on the organizational performance ... -
Pengaruh Good Governance dan Sistem Pengendalian Intern terhadap Kinerja Pemerintah Daerah dengan Gaya Kepemimpinan sebagai Variabel Moderasi (Studi Empiris pada SKPD Kabupaten Simalungun)
(Universitas Sumatera Utara, 2024)As an autonomous regional government, the regional government is expected to be successful and able to obtain a Fair Without Exception (WTP) opinion from the Supreme Audit Agency (BPK), however the Regional Government ... -
Pengaruh Kompetensi Auditor, Independensi Auditor, dan Objektivitas Auditor terhadap Efektivitas Audit Internal dengan Top Management Support sebagai Variabel Moderasi (Studi pada Perguruan Tinggi Negeri Berbadan Hukum di Indonesia)
(Universitas Sumatera Utara, 2024)The effectiveness of internal audit in the public universities as legal entities in Indonesia is not optimal because of the increase in the number of corruption cases in the last few years. The objective of the research ... -
Pengaruh Kebijakan Dividen dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
(Universitas Sumatera Utara, 2024)This study aims to examine the influence of dividend policy and firm size on firm value with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to ... -
Determinan Kualitas Pengawasan Internal dengan Motivasi Auditor sebagai Variabel Moderasi pada PTN BLU Indonesia
(Universitas Sumatera Utara, 2024)Internal control in a public university is still not optimal since the number of corruption criminal offenses has been increasing in the last few years. The objective of the research is to examine and analyze the influence ... -
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Pemahaman Akuntansi dan Pemanfaatan Teknologi terhadap Kinerja Karyawan Bank Sumut Medan dengan Internal Audit sebagai Variabel Intervening
(Universitas Sumatera Utara, 2024)This research aims to analyze and determine the influence of the use of accounting information systems, understanding of accounting and use of technology on employee performance at Bank SUMUT Medan with internal audit ... -
Analisis Kesuksesan Implementasi M-Banking dengan Integrasi Framework Diffusion of Innovation dan Service Convenience: Berdasarkan Pengalaman Mahasiswa Universitas Sumatera Utara
(Universitas Sumatera Utara, 2024)This study aims to measure the influence of relative advantage, compatibility, complexity, trialability, observability, decision convenience, access convenience, transaction convenience, benefit convenience, and post-benefit ... -
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal dan Risk Profile terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Pemoderasi pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2013-2022
(Universitas Sumatera Utara, 2024)The purpose of this study is to examine and analyze the influence of company size, profitability, capital structure, and risk profile on firm value with dividend policy as a moderation variable in banking companies listed ... -
Analisis Dampak Sebelum dan Sesudah Pandemic Covid-19: Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan di Jakarta Islamic Index 70 Periode 2018-2023
(Universitas Sumatera Utara, 2024)This research aims to identify and analyze the efects of profitability, liquidity and solvency on company value in the Jakarta Islamic Index 70 for the period 2018- 2028. In addition, this Research also aims to determine ... -
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Pajak sebagai Variabel Moderating pada Kantor Pelayanan Pajak Pratama Binjai
(Universitas Sumatera Utara, 2022)The purpose of this research is to determine and analyze the effect of taxpayer awareness, tax knowledge, tax services, tax socialization, taxpayer financial conditions, on individual taxpayer compliance with tax sanctions ... -
Analisis Pengaruh Kompetensi, Independensi, Perencanaan Audit, Supervisi Audit dan Pelaporan Auditor terhadap Kualitas Audit pada Inspektorat Kota Medan dengan Motivasi sebagai Variabel Moderating
(Universitas Sumatera Utara, 2024)Audit quality is a crucial part in providing Auditor Reporting. There are a great deal of factors affecting audit quality such as auditor competence, auditor independence, audit planning, audit supervision and auditor ... -
Analisis Faktor - Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan yang Terdaftar pada Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia dan Thailand Periode 2017 – 2022
(Universitas Sumatera Utara, 2024)The purpose of this study is to determine and analyze the influence of institutional ownership, firm size, leverage, firm age, firm growth, and auditor reputation as control variables on earnings management in companies ... -
Pengaruh Audit Internal, Sistem Pengendalian Intern Pemerintah (SPIP) dan Tindak Lanjut Hasil Pemeriksaan BPK terhadap Kinerja Keuangan Pemerintah Daerah pada Pemerintah Kota Binjai
(Universitas Sumatera Utara, 2018)The objective of the research is to analyze the influence of internal auditing, SPIP (Government Internal Control System) and follow up of BPK (Financial Investigating Agency) investigation on the financial performance of ... -
Analisis Faktor-Faktor yang Mempengaruhi Pembiayaan Mudharabah Perbankan Syariah di Indonesia
(Universitas Sumatera Utara, 2017)The objective of the research is to examine and to analyze whether Financing to Deposit Ratio, Non-Performing Financing, Return on Asset, and Operational Cost have effects on Operational Earnings. It is found that Capital ... -
Analisis Pengaruh Dana Pihak Ketiga, Kredit Bermasalah, Loan to Deposit Ratio terhadap Penyaluran Kredit Sebelum dan Sesudah Covid-19 dengan Profitabilitas sebagai Variabel Moderating pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2017 Sampai 2022
(Universitas Sumatera Utara, 2024)This research delves into the determinants of credit distribution at the conventional banks listed on the Indonesia Stock Exchange from the period of 2017 until 2022. The dependent variable is credit distribution, ... -
Analisis Penggunaan Akuntansi Digital pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Medan
(Universitas Sumatera Utara, 2023)Micro, Small and Medium Enterprises (MSMEs) are businnes sectors that play a significant role in supporting both local and national economies. The use of digital accounting is essential for MSMEs in their businnes ... -
Pengaruh Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio dan Beban Operasional pada Pendapatan Operasional terhadap Profitabilitas Perbankan Syariah di Indonesia (2016-2020)
(Universitas Sumatera Utara, 2024)This research aims to analyze and determine the effect Capital Adequacy Ratio (CAR), Operational Costs on Operating Income (BOPO), Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Profitability with ... -
Pengaruh Digitalisasi Corporate Social Responsibility terhadap Kinerja Keuangan dan Modal Intelektual sebagai Variabel Moderating (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019–2022)
(Universitas Sumatera Utara, 2023)A lower level of financial risk ensures higher CSR involvement. Companies with a high and stable level of profitability will carry out corporate social responsibility voluntarily. This research examines the influence of ... -
Pengaruh Desentralisasi Fiskal, Dana Perimbangan, Bantuan Keuangan Provinsi, dan Investasi Publik terhadap Indeks Pembangunan Manusia dengan Jumlah Penduduk sebagai Variabel Pemoderasi pada Pemerintahan Daerah Kabupaten/Kota di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)This study aims to analyze the partial and simultaneous effects of Fiscal Decentralization, Inter-Governmental Transfers, Provincial Financial Assistance, and Public Investment on the Human Development Index. Additionally, ... -
Pengaruh Akuntabilitas Keuangan Daerah, Transparansi dan Pengawasan terhadap Pengelolaan Keuangan Daerah pada Badan Keuangan dan Aset Daerah Pemerintah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2024)The objective of this research is to examine and analyze the influence of regional financial accounability, transparency, and supervision on regional financial management in the Regional Finance and Asset Agency of North ...