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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Ayudya Arifatur Niza
Universitas Ahmad Dahlan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF DIVIDEND POLICY AND LEVERAGE ON FIRM VALUE: THE MODERATING ROLE OF AUDIT QUALITY Ayudya Arifatur Niza; Lu'lu' Nafiati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p12

Abstract

This study analyzes the effects of dividend policy and leverage on firm value, with audit quality as a moderating variable. The sample includes manufacturing firms listed on the Indonesia Stock Exchange from 2015 to 2024. Using a quantitative panel data approach and the random effects model on 67 firm-year observations, the study employs multiple regression and moderation analyses to examine direct and interaction effects. Results show that both dividend policy and leverage positively and significantly affect firm value, highlighting the importance of financial signaling and optimal capital structure in emerging markets. Importantly, audit quality, proxied by Big Four auditor engagement, strengthens the positive link between dividend policy and firm value. This underscores the role of high-quality audits in enhancing financial signal credibility and reducing information asymmetry. However, audit quality does not significantly moderate the leverage–firm value relationship, indicating complexities in managing debt risk. This research advances prior literature by combining financial policies and audit quality in one framework within an underexplored emerging market. The findings offer practical guidance for managers and regulators to leverage audit quality as a strategic means to increase investor confidence and firm valuation in developing economies.  
Analisis Pengaruh Self-Esteem, Locus Of Control dan Organizational Citizenship Behavior Terhadap Kinerja Karyawan Di Fakultas Ekonomi & Bisnis Universitas Ahmad Dahlan, Dengan Employee Engagement Sebagai Variabel Moderasi Annik Khoirunnissak; Ayudya Arifatur Niza; Permata Rizka Melati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i1.1225

Abstract

This study aims to analyze the influence of Self Esteem, Locus of Control, and Organizational Citizenship Behavior (OCB) on employee performance at the Faculty of Economics and Business, Ahmad Dahlan University, Employee Engagement is examined as a moderating variable. Employing a quantitative approach with a sample of 32 employees, the study found that Self-Esteem has a significant positive impact on employee performance. However, Locus of Control and Organizational Citizenship Behavior (OCB) did not exhibit significant effects. Employee Engagement was found to moderate the relationship between Self-Esteem and performance, emphasizing the crucial role of employee involvement in maximizing performance. The findings imply that organizations should focus on enhancing both Self-Esteem and Employee Engagement to optimize performance. Furthermore, the study suggests the need for further exploration of the roles of Locus of Control and Organizational Citizenship Behavior (OCB) in the context of employee performance.
Co-Authors Annik Khoirunnissak Lu'lu' Nafiati Permata Rizka Melati