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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 • 2024 • SINTA 5 •
SDG 11

Tinjauan Kinerja Simpang Tak Bersinyal Jl. AA Wahab, Jl. Sun Ismail, Dan Jl. Kh Hutu Badu Di Kabupaten Gorontalo

Jurnal Simetrik

Penulis: Andi Sahrul Hidayat, Nasir Bumulo, Sartan Nento
DOI: https://doi.org/10.31959/js.v14i1.2303

Abstract

Penelitian ini berjudul "Tinjauan Kinerja Simpang Tak Bersinyal Jl. A. A. Wahab, Jl. Sun Ismail, dan Jl. KH Hutu Badu" yang dianalisis menggunakan metode pedoman Jalan Indonesia 2023. Penelitian ini bertujuan untuk mengevaluasi kinerja persimpangan tak bersinyal di Kabupaten Gorontalo berdasarkan data survei lapangan dan analisis perhitungan. Hasil penelitian menunjukkan bahwa tingkat arus lalu lintas tertinggi terjadi pada jam 17.00-18.00 WITA. Kinerja persimpangan dinilai dari beberapa indikator utama: nilai derajat kejenuhan (Dj) sebesar 0,501, yang masih lebih kecil dari batas maksimum 0,85; tundaan lalu lintas sebesar 5,86 detik, yang berada di bawah ambang batas 10 detik; dan nilai peluang antrian sebesar 17,92%, yang berada di bawah batas aman 35%. Kesimpulan dari analisis ini mengindikasikan bahwa kinerja persimpangan tersebut masih berada dalam kategori yang baik dan aman menurut pedoman yang berlaku.

Kata Kunci

Simpang tak bersinyal; kinerja simpang; PKJI 2023

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