![]() ![]() Meaning higher auditor independence means lower audit quality. Results of research are found out that Independence has significant effects on audit quality. Based on the collected data and criteria, the number of respondents meeting the criteria is 167 auditors. Having work experiences as an auditor minimally 2 years. ![]() Having conducting audit as a Chairman of TIM or Member of auditor minimally 2 (twice), and (3). These research populations are all Inspectorate auditors in Southeast Sulawesi Province that are distributed in 17 regencies/cities and 1 province namely there are 576 populations meanwhile, the research samples are all inspectorate employees in Southeast Sulawesi meeting the following criteria: (1). more This study aims to determine and analyze Independence effects on audit quality and individual characteristic role as a moderating variable of independence effects on audit quality on Regional Inspectorate in Southeast Sulawesi. This study aims to determine and analyze Independence effects on audit quality and individual cha. The analytical technique used is Structural Equation Modeling (SEM) with the help of the SmartPLS3 program. By using purposive sampling method, 26 companies were taken as samples. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. The dependent variable used is the firm value which is proxied by the price book value (PBV). The independent variables used are investment decisions proxied by price earning ratio (PER), funding decisions proxied by debt to equity ratio (DER) and debt to assets ratio (DAR), profitability as proxied by return on assets (ROA), return on equity (ROE) and net profit margin (NPM) and dividend policy as proxied by dividend payout ratio (DPR), and dividend yield. more This study aims to examine the effect of investment decisions, funding decisions, profitability and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. This study aims to examine the effect of investment decisions, funding decisions, profitability a. ![]()
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