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Fera Damayanti
Universitas Tanjungpura, Indonesia
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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Pengaruh Kompetensi, Independensi dan Pengalaman Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi Sekar Rika Namira Anjani; Fera Damayanti; Helisa Noviarty
Jurnal Syntax Admiration Vol. 5 No. 8 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i8.1541

Abstract

Auditor ability, independence, and experience are elements that can have an impact on audit quality; this study focuses on auditor ethics as moderation. Auditors working in the West Kalimantan Provincial Inspectorate Office are the subject of this study. A sample of 35 people who answered was collected by purposive sampling method. This study uses primary data through distributing questionnaires to respondents. Descriptive statistical tests, validity, reliability, normality, multicolinerity, heteroscedasticity, coefficient of determination, F, and t tests were performed on each variable using SPSS 25. The results of this study are the effect of auditor ability is not related to audit quality, independence factors and auditor experience are positively related to audit quality. And auditor ethics cannot moderate the factors of competence, independence and auditor experience on audit quality.
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.
Co-Authors Helisa Noviarty Khristina Yunita Sandra Ameliawan Sekar Rika Namira Anjani