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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
Jurnal Nasional Terakreditasi • 2026 • SINTA 4 •
SDG 9SDG 12

Sustainable Self-Compacting Concrete: The Role of Limestone Powder as A Cement Replacement

JURNAL TEKNIK SIPIL CENDEKIA (JTSC)

Penulis: Muhammad Ramdhan Olii, Andi Aswin Rahman, Nasir Bumulo, Rahman Abdul Djau, Ilyas Ichsan
DOI: 10.51988/jtsc.v7i2.505

Abstract

The excessive use of cement in concrete production contributes significantly to environmental impacts, particularly CO? emissions. One potential solution is the partial replacement of cement with limestone powder in self-compacting concrete (SCC). This study aimed to investigate the effect of limestone powder as a partial cement replacement on the fresh properties and compressive strength of SCC. Limestone powder was used at replacement levels of 0%, 6%, 9%, 12%, and 15% by weight of cement. The fresh properties of SCC were evaluated using slump flow, V-funnel, and L-box tests, while compressive strength tests were conducted to assess hardened performance. The results showed that SCC mixtures containing up to 9% limestone powder satisfied the SCC workability requirements. The optimum performance was achieved at 6% limestone powder replacement, which produced a slump flow diameter of 600 mm and compressive strength of 29.58 MPa, exceeding the design strength target of 25 MPa. Higher replacement levels reduced both workability and compressive strength, with the 15% mixture failing to meet acceptable performance criteria. These findings indicate that limestone powder can be effectively utilized as a sustainable partial cement replacement in SCC at moderate replacement levels while maintaining satisfactory fresh and hardened properties.

Kata Kunci

self-compacting concrete limestone powder workability compressive strength sustainable construction

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