Browsing Doctoral Dissertations by Advisor "Erlina"
Now showing items 1-19 of 19
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Analisis Faktor-Faktor yang Mempengaruhi Kinerja Rumah Sakit di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2022)The purpose of this study was to examine and analyze the effect of benchmarks, hospital information systems, continuous improvement, leadership, management processes on hospital performance. The five independent variables ... -
Analisis Kualitas Sistem Informasi Akuntansi, Audit Internal dan Kebijakan Pemerintah terhadap Kinerja Perusahaan melalui Good Corporate Governance pada Perusahaan Penanaman Modal Dalam Negeri Provinsi Kepulauan Riau
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of accounting information system quality, internal audit, and government policy on company performance with good corporate governance as a mediating variable in domestic investment ... -
Anteseden dan Konsekuensi Kinerja Individual : Analisis terhadap Model Keinginan Berpindah (Studi Empiris pada Akuntan Publik di Indonesia)
(Universitas Sumatera Utara, 2014)This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors’ empowerment, ... -
Determinan Akuntan Forensik terhadap Kualitas Audit Penghitungan Kerugian Keuangan Negara di Indonesia
(Universitas Sumatera Utara, 2025)The research’s purpose is to measure the forensic accountants determination regarding to the quality of auditing for counting state financial losses (APKKN). Forensic accountants at BPKP has a huge important contribution ... -
Determinan Kinerja Anggaran Pemerintah Daerah dengan Perubahan Anggaran Sebagai Pemediasi dan Teknologi Informasi Sebagai Pemoderasi: Studi pada Satuan Kerja Perangkat Daerah di Aceh
(Universitas Sumatera Utara, 2018)The purpose of this study is to examine the effect of Budget Participation, Budget Goal Commitment, and Leadership Style to Rebudgeting and the Impact on Budget Performance. Data were collected through questionares from ... -
Determinan Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2020)Penelitian ini bertujuan untuk menemukan dan menganalisis permasalahan yang terdapat dalam tata kelola laporan keuangan pemerintah Provinsi Sumatera Utara. Permasalahan yang terjadi adalah terkait kualitas laporan keuangan ... -
Determinan Model Alokasi Dana Bantuan Provinsi pada Kabupaten Kota di Sumatera Utara
(Universitas Sumatera Utara, 2016)This study aims to determine the effect the realization the acquisition cost of land and buildings (BPHTB), property tax land and buildings (PBB), area, number of Village, CCI, population, Weaknesses Control System of ... -
Faktor-Faktor yang Mempengaruhi Diskresi Akrual pada Perusahaan Manufaktur di Bursa Efek Indonesia
(Universitas Sumatera Utara, 2020)Financial statement one of the obligations of issuers in the capital market that have sold shares to the public. This information has a different motive than the compilers of financial statements. There is in the form of ... -
Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Logistik di Sumatera Utara
(Universitas Sumatera Utara, 2024)The problem with logistics companies in Indonesia is that the performance of logistics companies is still low so that the competitiveness of logistics companies is still low. This is shown by Indonesia's ranking in the ... -
Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Program Kerja Pengawasan Tahunan (PKPT) sebagai Variabel Moderating Pada Pemerintah Kabupaten dan Kota di Sumatera Utara
(Universitas Sumatera Utara, 2023)This research examines the influence of independence, competence, communication, professional skepticism, functional position, APIP and BPK synergy on the quality of audit results with the annual supervisory work program ... -
Model Adaptif Keberhasilan Sistem Informasi Keuangan Terintegrasi melalui User Satisfaction pada Pemerintah Daerah
(Universitas Sumatera Utara, 2022)The purpose of this study is to evaluate and build the effect of information system reliability adaptive model, organizational support, benefits, and user behavior on user satisfaction at the Regional Government in North ... -
Pengaruh Dukungan Organisasi, Penerapan Risk Culture, Dysfunctional Audit Behavior, dan Tekanan Pekerjaan terhadap Kualitas Audit Internal Pemerintah Daerah di Sumatera Utara
(Universitas Sumatera Utara, 2022)The purpose of this study was to analyze and find empirical evidence on whether (1) organizational support, application of risk culture, dysfunctional audit behavior, and job pressure on the quality of internal audit, (2) ... -
Pengaruh Independensi Auditor, Risiko Audit, Kualitas Sumber Daya Manusia Aparat Desa, Pemanfaatan Teknologi Informasi terhadap Kualitas Audit Dana Desa dengan Peran Masyarakat dan Pendamping Desa sebagai Variabel Moderasi
(Universitas Sumatera Utara, 2023)This research focuses on analyzing and looking for empirical evidence about internal and external factors that influence the quality of village fund audits using a quantitative approach. The variable auditor independence, ... -
Pengaruh Internal Control Implementation dan Public Financial Accountability dalam Meningkatkan Value for Money Performance serta Dampaknya terhadap Public Service Quality dan Good Government Governance pada Pemerintah Daerah (Provinsi dan Kabupaten/Kota) di Sumatera Utara
(Universitas Sumatera Utara, 2024)The aim of this research is to determine the effect of implementing internal control and public financial accountability in improving value for money performance and its impact on the quality of public services and good ... -
Pengaruh Kualitas Audit dan Independensi Auditor Terhadap Kualitas Hasil Audit melalui Deteksi Korupsi, dengan Komitmen Manajemen Sebagai Variabel Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia
(Universitas Sumatera Utara, 2020)This study examines the effect of audit quality and auditor independence on the quality of audit results through the detection of corruption with management commitment as a moderating variable. The object of this study is ... -
Pengaruh Manajemen Pengetahuan Enablers, Jejaring, dan Kepemimpinan Kualitas pada Strategic Costing sebagai Teknik Akuntansi Manajemen Strategik dan Dampaknya terhadap Kinerja Rumah Sakit di Provinsi Riau
(Universitas Sumatera Utara, 2024)This study examines the influence of culture, structure, and information technology support: knowledge management enablers, quality leadership, and involvement in networks on strategic costing. Next, examine the influence ... -
Peran Implementasi Transaksi non Tunai dalam Memediasi Faktor-Faktor yang Mempengaruhi Kecurangan (Studi pada Pemerintah Daerah di Indonesia)
(Universitas Sumatera Utara, 2021)This research is motivated by the phenomenon of spending fraud committed by various stakeholders in local governments and the instructions of the President of the Republic of Indonesia to regional heads to implement non-cash ... -
Peran Konflik Intrapersonal sebagai Pemoderasi Pengaruh Faktor Keperilakuan Organisasi, E-Government dan Sistem Pengendalian Internal Pemerintah terhadap Implementasi Good Governance
(Universitas Sumatera Utara, 2021)This research aims to identify and analyze the Role of Intrapersonal Conflict as a Moderating Variable of the Influence of Organizational Behavioral Factors (Affective Commitment, Continuance Commitment, Normative ... -
Studi Pengaruh Corporate Governance dan Earning Management Terhadap Cost of Capital Melalui Information Asymmetry Setelah Implementasi International Financial Reporting Standard
(Universitas Sumatera Utara, 2018)The competitiveness of a company is determined by various factors including Cost of Capital (CoC) consisting of Cost of Equity (CoE) as the cost of funds sourced from the owner and Cost of Debt (CoD) as the cost of funds ...