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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Bisnis Krisnadwipayana
Perdana Wahyu Santosa
Universitas YARSI, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Struktur Aset, Free Cash Flow dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang dengan Profitabilitas sebagai Variabel Intervening Firyal Inko Veronisa; Harry Budiantoro; Perdana Wahyu Santosa; Kanaya Lapae
Journal of Business and Economics Research (JBE) Vol 4 No 2 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v4i2.3544

Abstract

With profitability as an intermediary variable, this study seeks to understand how asset structure, free cash flow, and company growth affect debt policy. The population of this study were 26 food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021, and 18 companies were used as research samples. Purposive sampling is the sampling method used. Multiple regression analysis was used to analyze the data, and then path analysis was added. The findings show that (1) asset structure has a negative effect on profitability. (2) Free cash flow has a positive effect on profitability. (3) The company's growth has no effect on profitability. (4) Asset structure has a negative effect on debt policy. (5) Free cash flow has a positive effect on debt policy. (6) The company's growth has a positive effect on debt policy. (7) Profitability has a negative effect on debt policy. (8) Profitability is able to mediate the effect of asset structure on debt policy. (9) Profitability is able to mediate the effect of free cash flow on debt policy. (10) Profitability is unable to mediate the effect of company growth on debt policy. The recommendations given in this study are that investors who are interested in investing should pay attention to the company's debt policy and the level of profitability so that later they can obtain a high rate of return; the company must be able to make good use of the asset structure that can be used as collateral for debt and be able to take advantage of Free Cash Flow and profitability to fund company operations, investment, and company expansion..
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Harry Budiantoro; Perdana Wahyu Santosa; Auliffi Ermian Challen; Adinda Primadini
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality
Co-Authors Adinda Primadini Auliffi Ermian Challen Firyal Inko Veronisa Harry Budiantoro Kanaya Lapae