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The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia

Jurnal Ilmiah Manajemen Kesatuan doi:10.37641/jimkes.v14i1.4742

Corporate governance mechanisms, particularly the roles of the audit committee and independent commissioners, are increasingly examined in relation to their influence on firm value through the quality of financial reporting. This study aims to examine the effect of the audit committee and board independence on firm value through the mediating role of financial reporting quality. The study employs a quantitative explanatory design using secondary data from annual reports of maritime transport companies during 2020–2024. Samples were selected through purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that the audit committee has a positive and significant effect on firm value, while board independence has no significant impact. Financial reporting quality positively affects firm value but does not mediate the relationship between the audit committee or board independence and firm value. The study contributes theoretically to corporate governance literature and provides practical insights for public companies to strengthen audit functions and the reliability of financial reporting.

Roydah Gani, Mohamad Abdul Radjak Masjhur, Olfin Ishak, Anggita Permata Yakup, Lianti Polapa
Jurnal Nasional Terakreditasi 2026 SINTA 2 OA
SDG 9
4 sitasi
1
Artikel Jurnal • 2025 •
SDG 9

Sosialisasi Mengoptimalkan Pembangunan Infrastruktur Desa Marisa Utara

JGEN: Jurnal Pengabdian Kepada Masyarakat 3 (3), 332-337, 2025

Penulis: AS Hidayat, D Junus, I Ichsan, S Nento, N Bumulo, AKS Olii, W Rauf, ...
DOI: https://doi.org/10.60126/jgen.v3i3.948

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan partisipasi masyarakat Desa Marisa Utara dalam proses perencanaan dan pelaksanaan pembangunan infrastruktur desa yang berkelanjutan dan tepat guna. Sosialisasi dilakukan melalui pendekatan partisipatif yang melibatkan pemerintah desa, tokoh masyarakat, dan warga setempat. Materi yang disampaikan mencakup pentingnya perencanaan berbasis kebutuhan, pengelolaan anggaran desa, serta pemanfaatan sumber daya lokal dalam pembangunan infrastruktur seperti jalan desa, drainase, dan fasilitas umum lainnya. Hasil kegiatan menunjukkan peningkatan kesadaran masyarakat terhadap peran aktif mereka dalam pembangunan serta terbentuknya komitmen bersama untuk mendukung pembangunan yang transparan dan berorientasi pada kebutuhan riil masyarakat. Kegiatan ini diharapkan dapat menjadi langkah awal menuju tata kelola pembangunan desa yang lebih efektif dan berkelanjutan.

Kata Kunci

Pembangunan Desa Infrastruktur Partisipasi Masyarakat Sosialisasi Marisa Utara

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