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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
Book Chapter • 2026 •
SDG 4SDG 17

Empowering Citizens: Integrating Digital Citizenship Skills into Public Policy and Governance

IGI Global Scientific Publishing

Penulis: Dr. Robby Hunawa, S.IP., M.Si
DOI: 10.4018/979-8-3373-5781-2.ch013

Abstract

This chapter examines the incorporation of digital citizenship competencies into public policy and governance, highlighting the necessity for responsible, ethical, and informed digital participation. It emphasizes essential elements—digital literacy, online safety, and digital collaboration—and their influence on civic engagement and democratic procedures. This chapter illustrates how governments, educational institutions, and communities may cultivate a culture of engaged digital citizenship through policy analysis, case studies, and pedagogical strategies. It addresses obstacles including misinformation, institutional opposition, and the digital divide, while promoting inclusive access, lifelong learning, and secure digital environments. The chapter analyzes emerging technology and changing civic behaviors, presenting a vision for policies that equip citizens for the future. Integrating digital competencies into public frameworks can enhance civic participation, socioeconomic justice, and democratic robustness in a more digital society.

Kata Kunci

Public Policy; Governance

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