<p>This research was to obtain empirical evidence on the influence of Accountability,<br />Competence, Professionalism, Integrity, and Objectivity of Public Accountant to<br />the quality of audit with independence as Moderating Variable. The research was<br />conducted by distributing questionnaires at several affiliated and non-affiliated<br />registered public accountants located in Jakarta. Analysis modelused to test the<br />hypotheses was multiple linear regression, these analysis was based on valid<br />questionnaires from 117 respondents.<br />These researchoutcomes concluded that the accountability and integrity of partially<br />significant effect on the quality of audit, while the competence, professionalism,<br />and objectivity had no effect on audit quality partially. In addition, this research<br />proved that accountability moderated by theindependence significantly affected<br />the quality of the audit, while the competence, professionalism, integrity and<br />objectivity moderated byindependence had no significant effect on the quality of<br />the audit.<br />Keywords: Accountability, Competence, Professionalism, Integrity, Objectivity,<br />Independence and Audit Quality.</p>
The purpose of this study was to analyze the effect of liquidity ratios, leverage, and profitability on financial distress in telecommunications companies listed on the Indonesia Stock Exchange in 2013-2019. The population in this study were 6 companies listed on the Indonesia Stock Exchange in 2013-2019. Sampling with saturated sampling method and obtained 6 samples. Collecting data using documentation techniques through the Indonesia Stock Exchange website. The analysis technique used is the classical assumption test, multiple linear regression analysis, t test, F test, and the coefficient of determination. The results showed that simultaneously and partially the ratio of liquidity, leverage, and profitability had a simultaneous effect on financial distress.
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