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All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Accounting and Finance Management (JAFM)
Khristina Yunita
Universitas Tanjungpura, Indonesia
Economics, Econometrics & Finance

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Analisis Pengaruh Free Cash Flow, Leverage dan Firm Size Terhadap Kebijakan Dividen Pada Sektor Consumer Noncyclicals Periode 2022-2024 Sandra Ameliawan; Fera Damayanti; Khristina Yunita
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3481

Abstract

Kebijakan dividen perusahaan tidak selalu linear dengan kinerja laba, sehingga faktor keuangan internal seperti free cash flow, leverage, dan firm size diduga berperan lebih determinan. Penelitian ini bertujuan menguji pengaruh ketiga variabel tersebut terhadap kebijakan dividen pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Data sekunder dari 38 perusahaan dianalisis menggunakan regresi data panel Fixed Effect Model dengan 114 observasi. Hasil menunjukkan bahwa secara simultan ketiga variabel berpengaruh signifikan terhadap kebijakan dividen. Secara parsial, free cash flow tidak berpengaruh signifikan, leverage berpengaruh positif signifikan sebagai variabel paling dominan, sedangkan firm size tidak berpengaruh signifikan. Penelitian ini menyimpulkan bahwa keputusan dividen pada sektor consumer non-cyclicals lebih ditentukan oleh struktur utang dan preferensi reinvestasi internal daripada skala perusahaan.
The Effect of Audit Tenure, Audit Rotation, and Audit Delay on Audit Quality with Audit Committee as a Moderating Variable Muhamad Tabsyir; Muhsin; Khristina Yunita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4171

Abstract

In today’s digital era, where information is rapidly accessible, ensuring precise and reliable financial reporting is vital for sustaining stakeholder trust. However, limited research has examined how auditor-related factors such as auditor tenure, auditor rotation, and audit delay interact with corporate governance mechanisms to influence financial reporting quality. This study investigates the effects of auditor tenure, auditor change, and audit completion time on audit quality, while assessing the moderating effect of the audit committee as a key element of corporate governance. Using secondary data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, analyzed with moderated regression analysis (MRA), the findings reveal that auditor tenure does not significantly affect audit quality. In contrast, auditor rotation and audit delays have negative impacts. Moreover, the audit committee mitigates the adverse effect of prolonged auditor tenure but does not influence the negative consequences of auditor rotation or delay. This study contributes new empirical evidence from an emerging market context, emphasizing the critical role of audit committees in strengthening corporate governance and maintaining financial reporting quality. The findings provide important insights for corporate leaders and regulators in improving audit oversight.
Co-Authors Fera Damayanti Muhamad Tabsyir Muhsin Sandra Ameliawan