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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 • 2026 • SINTA 4 •
SDG 9

TINJAUAN SISTEMATIS KOMPARASI PCI DAN VISI KOMPUTER UNTUK EVALUASI KERUSAKAN JALAN

RADIAL: Jurnal Peradaban Sains, Rekayasa dan Teknologi

Penulis: Andi Sahrul Hidayat, Ilyas Ichsan, Nasir Bumulo
DOI: https://doi.org/10.37971/radial.v14i1.577

Abstract

This study aims to conduct a comparative analysis of the conventional Pavement Condition Index (PCI) method and a computer vision-based approach in evaluating road pavement damage in Indonesia. The method used was a Systematic Literature Review (SLR) based on the PRISMA 2020 guidelines. Data were collected through a structured search of the Scopus and Google Scholar databases, identifying 27 selected studies that met the inclusion criteria. The results show that PCI has high accuracy and is internationally recognized for evaluating 20 types of damage, but it requires significant time, cost, and manpower and involves subjectivity. Conversely, computer vision using deep learning algorithms can provide fast, objective, and scalable results with 76–95% accuracy, although it is still limited to specific types of damage and is influenced by environmental factors. This study recommends a hybrid approach that integrates both methods, along with the use of low-cost technologies, such as smartphones and GIS-based UAVs, to support more efficient road infrastructure maintenance in Indonesia.

Kata Kunci

Pavement Evaluation Road Damage PCI Method Literature Review Computer Vision

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