This study aims to determine the effect of free cash flow and profitability on dividend payout ratio at LQ45 Index Companies Listed on the Indonesian Stock Exchange 2011-2018. The population used in this study is the LQ45 index company listed on the Indonesian Stock Exchange in 2011-2018. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 7 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) in 2011-2018. The data that has been collected is analyzed using data analysis that first tested with classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression analysis with the t test, f test, and the coefficient of determination. The result of this study indicates that free cash flow does not affect the level of dividend payout ratio. While profitability has a significant effect on dividend payout ratio. This shows that profitability affect the level of dividend payout ratio.

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results

Everyone has a goal to make high profitsin business,. Therefore, every entrepreneur requires value that need to be maintained. This value gives a good attitude to the customers to build a long-term relationship. One of the factors that determine the success of a business is the customers. Customer lifetime value should be noticed by the entrepreneur since it becomes a ways to measure customer's profitability, to analyze marketing, and it is also can be used to create a mindset in running a business. Customer Lifetime Value (CLV) also can create the customer loyalty which can impact for profitability.