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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 • 2021 • Q3 •
SDG 11

The Integrated Spatial Assessment of The Flood Hazard Using AHP-GIS: The Case Study of Gorontalo Regency

Indonesian Journal of Geography

Penulis: Muhammad Ramdhan Olii, Aleks Olii, Ririn Pakaya
DOI: 10.22146/ijg.59999

Abstract

Mapping of potential flood hazards is an important element in ensuring proper planning of development and implementing flood disaster mitigation efforts for flooded areas. Therefore, this study was conducted to assess the regional-scale flood hazard areas in Gorontalo District using an AHP-GIS integration technique with the focus on factors such as annual rainfall, elevation, slope, soil type, distance to the water bodies, and land-use. The flood hazard was divided into five classes, ranging from very low to very high, and 13.61% of the total area in Gorontalo Regency is classified as either high or very high. Moreover, the distribution of the hazard was verified and 65 events were recorded to have a level of 90.7% and this indicates the model is reliable to assess flood hazard. The results showed GIS-AHP integration is a promising method to accurately predict flood-hazard areas, especially in those with limited data.

Kata Kunci

Analytic Hierarchy Process; Geographical Information System; Flood Risk; Gorontalo Regency

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