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247 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
Jurnal Nasional • 2026 • Garuda •
SDG 1SDG 2SDG 8SDG 9

PENGEMBANGAN ENTREPRENEURSHIP BAGI UMKM KAWASAN AGROPOLITAN MELALUI PELATIHAN DAN PEMBUATAN PRODUK OLAHAN BERBASIS JAGUNG PULUT DI DESA MULYONEGORO, KECAMATAN PULUBALA, KABUPATEN GORONTALO

Insan Cita Jurnal Pengabdian Kepada Masyarakat

Penulis: Marselia Sandalayuk, Dikson Junus, Dian Puspaningrum, Ernikawati Ernikawati, Herman Hatta, Andi Sahrul Hidayat, Nurhayati Marada, Olfin Ishak, Meriyanti Ngabito, Daud Sandalayuk, Adam Muhajrin Dumbela, Aldi Irfan Mamula, Ahmad Julianto Talib, Ariani Pulukadang, Dea Bango, Sri Rahayu Mako, Dwi Anggriani, Inka Noverita Tondako, Nurlita Lapapang, Siti Nur Fadillah T. Bina
DOI: 10.32662/insancita.v8i1.4544

Abstract

Glut corn is a local commodity with significant potential for development as a value-added food ingredient. However, limited product innovation, technical skills, and marketing strategies remain major challenges for Micro, Small, and Medium Enterprises (MSMEs) in Mulonegoro Village, Pulubala District, Gorontalo Regency. This community service activity aims to describe the implementation of training in the production of glutinous corn-based processed products and assess its impact on increasing the capacity of MSMEs. The method used was a qualitative participatory approach through preparation, entrepreneurship training, and practice. Participants produced product innovations in the form of glutinous corn sticks, and demonstrated readiness to market their products independently. These findings confirm that local potential-based training can strengthen MSME motivation, increase product competitiveness, and open opportunities for village economic development. In conclusion, utilizing glutinous corn through diversified processed products not only supports the sustainability of MSMEs but can also be a strategy for economic empowerment based on local wisdom. Further research is recommended to explore digital marketing strategies and partnership models that can expand the reach of glutinous corn-based MSME products.

Kata Kunci

glutinous corn msmes training processed products

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