Penelitian ini adalah penelitian tentang pengaruh free cash flow dan kepemilikan institusional terhadap kebijakan dividen dengan profitabilitas sebagai variabel moderating. Free cash flow dan kepemilikan institusional merupakan variabel independen dalam penelitian ini. Kebijakan dividen merupakan variabel dependen.Profitabilitas merupakan variabel moderating. Metode pengumpulan sampel dengan menggunakan purposive sampling. Data yang digunakan adalah data laporan tahunan annual report selama tahun 2013-2015. Teknik analisis data adalah regresi berganda dan Moderate Regression Analysis (MRA) dengan menggunakan software Statistical Product and Service Solutions (SPSS).Hasil penelitian ini. (1) Secara parsial free cash flow tidak berpengaruh signifikan terhadap kebijakan dividen. (2) Secara parsial kepemilikan institusional tidak berpengaruh signifikan terhadap kebijakan dividen. (3) Free cash flow dan kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen. (4) Profitabilitas mampu memoderasi secara signifikan pengaruh free cash flow terhadap kebijakan dividen. (5) Profitabilitas tidak mampu memoderasi secara signifikan pengaruh kepemilikan institusional terhadap kebijakan dividen.

This study aims to determine the effect of Moral Role of Auditor and Auditor of the Good Corporate Governance with Quality Auditor as moderating variables. The population used in this study were employees who were at the Center Commercial Complex Grand Ancol, North Jakarta. With samples obtained amounted to 280 people. Sampling was determined using purposive sampling method that is part of nonprobability sampling, which is a sampling technique with a certain considerations. The type of data used is primary data. The primary data obtained by distributing questionnaires directly to the respondent. The results of this study indicate 5 Hypothesis consisting of 2 hypothesis is accepted and 3 hypothesis is rejected, ie that the influence Role internal auditor is not significant negative effect on Good Corporate Governance, Moral Internal Auditor significant and positive impact on Good Corporate Governance, Quality Auditor significant and positive impact on Good Corporate Governance, Roles Auditor does not significantly and adversely Quality Auditor and Auditor Moral does not significantly and adversely Quality Auditor.