Article 1

The control variables of profitability and leverage have a positive effect on firm value, while
firm size has a negative effect. This suggests that investors should consider companies with high
profitability, controlled leverage, and manageable firm sizes when making investment decisions.
Can explore the implementation of good corporate governance (GCG) and the company's growth
variables. Additionally, the use of earnings quality in measuring earnings management and the
extension of the research period or inclusion of all sectors of companies listed on the Indonesia
Stock Exchange can provide more comprehensive insights.

The number of audit committee meetings does not have a significant effect on firm value. This
contradicts previous research that suggested a positive effect of the audit committee on firm
value. Therefore, it is important to further investigate the role of the audit committee in
influencing firm value. The article highlights the agency theory, which explains the relationship
between corporate management and stockholders and the potential for agency problems.
Earnings management is identified as a practice that can create agency problems by manipulating
financial information. However, the implementation of effective corporate governance structures
can help mitigate these problems.

Article 2

The regression equation model used in the study meets the classical assumption test criteria,
indicating that it is valid for analysis.The coefficient of determination (R2) for the three models
in the study is as follows: Model 1 - 33.9%, Model 2 - 6.21%, and Model 3 - 12.8%. This means
that the independent variables in each model can explain the respective percentages of changes in
the dividend policy variable. Results of the study support the arguments from agency theory,
emphasizing the importance of good corporate governance in reducing agency conflicts during
financial crises. Proportion of share ownership structure in a company is seen as a form of
control and influences the decision-making process in dividend payments. A large number of
companies with outlier data and the use of a specific period (2020-2021) impacted by the
COVID-19 pandemic. Future research is recommended to address these limitations.