Analisis Pengelolaan Dana Desa
FUNGSI MEDIA MASSA BAGI MASYARAKAT DI DESA MOIBAKEN (Studi Fungsi Dan Media Massa Di Masyarakat Desa Moibaken)
Application of Analytic Hierarchy Process and Simple Additive Weighting in Designing The Best Employee Selection Decision Support System at PT Pos Indonesia
Pendampingan Pembuatan VCO (Virgin Coconut Oil) di Desa Lelato Kec. Sumalata Kab. Gorontalo Utara
Pengaruh Pelatihan Dan Gaya Kepemimpinan Terhadap Kompotensi Dan Kinerja Aparatur Pengelola Dana Desa
The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia
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.