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245 publikasi ditemukan di Fakultas Ekonomi dan Bisnis
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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 • 2023 • SINTA 5 •
SDG 9

INDENTIFIKASI FAKTOR-FAKTOR MEMPENGARUHI KINERJA BIAYA OPERASIONAL DAN PEMELIHARAAN JARINGAN IRIGASI DI PAGUYAMAN

RADIAL: Jurnal Peradaban Sains, Rekayasa dan Teknologi

Penulis: Rahman Abdul Djau, Sartan Nento, Andi Sahrul Hidayat, Supriyadi -
DOI: https://doi.org/10.37971/radial.v11i1.342

Abstract

This study aims to identify the factors that influence the performance of operational and maintenance costs in the DI irrigation network. Paguyaman. To achieve this goal, the researchers used a survey method by distributing questionnaires to a number of respondents who were involved in the implementation and monitoring of DI irrigation networks. Paguyaman. Data collection was carried out by way of a direct survey to the location and a list of questions in the questionnaire for primary data. As for the secondary data obtained from the literature and data from related agencies. Based on the results of the questionnaire from the respondents, a ranking was made of the causal factors that affect the performance of operational and maintenance costs in the DI irrigation network. Paguyaman. From the ranking results, there are 15 factors that are categorized as influential. The conclusions that can be drawn after statistical tests are that there are seven factors that influence the performance of operational costs and maintenance of irrigation networks in D.I Paguyaman. These factors are unexpected conditions and events (floods, earthquakes and others), general information and methods in carrying out operations and maintenance for field officers are inadequate, there is still a lack of responsibility for officers in carrying out irrigation operations and maintenance, changes in areas that encouraging the conversion of paddy fields to other users, the number of operational and maintenance officers is still lacking, the equipment is of poor quality and there is no training for P3A, and the most dominant factors affecting the performance of operational costs and maintenance of irrigation networks in D.I Paguyaman are conditions and events that unexpected events (floods, earthquakes, etc.).

Kata Kunci

Irrigation Maintenance Irrigation Network D.I Paguyaman

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