Browsing Doctoral Dissertations by Issue Date
Now showing items 1-20 of 37
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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 ... -
Pengaruh Kepribadian Auditor dan Pemahaman Akuntansi Forensik terhadap Kualitas Audit melalui Deteksi Fraud dengan Dukungan Organisasi sebagai Variabel Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia
(Universitas Sumatera Utara, 2025)This study examines the influence of auditor personality (extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience) and understanding forensic accounting on audit quality through fraud ... -
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 ... -
Pengaruh Tekanan Kelembagaan dan Strategi Manajemen Lingkungan terhadap Kinerja Rumah Sakit melalui Implementasi Akuntansi Manajemen Lingkungan dengan Inovasi Hijau sebagai Variabel Moderating Studi Kasus pada Rumah Sakit di Sumatera Utara
(Universitas Sumatera Utara, 2024)This study examines the effect of institutional pressures and environmental management strategies on hospital performance through the implementation of environmental management accounting with green innovation as a ... -
Faktor-Faktor yang Mempengaruhi Kualitas Sistem Informasi Akuntansi yang Dimoderasi Cloud Computing pada Industri Perhotelan Se Sumatera Utara
(Universitas Sumatera Utara, 2024)Several challenges, including lack of system integration, limited flexibility, and lack of support from management, are still significant concerns. In this context, cloud computing technology emerges as a promising ... -
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 ... -
Determinan Perilaku Akuntansi sebagai Adaptasi Penggunaan E-Money Menuju Masyarakat Non Tunai
(Universitas Sumatera Utara, 2024)The aim of this research is to find out what factors that influence people in using electronic money (E-money) in their aim to move towards a cashless sociaty in the city of medan. Data collection techniques use are ... -
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 ... -
Determinan Perilaku Akuntansi sebagai Adaptasi Penggunaan E-Money Menuju Masyarakat Non Tunai
(Universitas Sumatera Utara, 2024)The aim of this research is to find out what factors that influence people in using electronic money (E-money) in their aim to move towards a cashless sociaty in the city of medan. Data collection techniques use are ... -
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 ... -
Pengaruh Kompetensi Auditor dan Dukungan Remote Audit terhadap Kualitas Audit Melalui Tata Kelola Berbasis Digital dengan Teknologi Informasi sebagai Variabel Pemoderasi dalam Pemeriksaan Keuangan Negara
(Universitas Sumatera Utara, 2024)This study examines the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable. The object of this research is the ... -
Analisis Faktor - Faktor yang Mempengaruhi Kinerja Organisasi pada Perguruan Tinggi Swasta di LLDIKTI Wilayah I Sumatera Utara
(Universitas Sumatera Utara, 2023)This study aims to find and analyze the problems that exist in the organizational performance of private tertiary institutions in LLDIKTI Region 1, North Sumatra. The problem that occurs is that many private universities ... -
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 ... -
Determinan Kualitas Laporan Keuangan UMKM Provinsi Sumatera Utara dengan Motivasi Pelaku sebagai Pemoderasi
(Universitas Sumatera Utara, 2023)The research aims to analyze empirically and obtain evidence whether educational background, information and socialization, business size, and use of information technology affect the quality of MSME financial reports, ... -
Dinamika Intellectual Capital dan Inovasi pada UMKM di Kota Medan (Refleksi pada Aktivitas Riset dan Pengembangan)
(Universitas Sumatera Utara, 2023)The general objective of the research is the construction of Intellectual capaitalin MSMEs entities, which is in accordance with the entity's characteristics. Specifically, this research aims to understand: 1). the essence ... -
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, ... -
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 ... -
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) ... -
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 ... -
Analisis Faktor-Faktor yang Mempengaruhi Good University Governance serta Dampaknya terhadap Kinerja Perguruan Tinggi Swasta di Kota Medan
(Universitas Sumatera Utara, 2022)This research is an ex post facto research, the tests are test of validity (test validity or validity) and test of reliability (test reliability) which are used to test the sincerity of respondents' answers. The data ...