Pengaruh pariwisata terhadap pertumbuhan ekonomi di Indonesia
Analisis lingkungan kerja, budaya organisasi dan semangat kerja dan pengaruhnya terhadap produktivitas kerja pegawai
Pengaruh Keterlibatan Kerja, Budaya Organisasi dan Motivasi Kerja terhadap Kepuasan Kerja Pegawai: The Effect of Job Involvement, Organizational Culture and Work Motivation on …
Pengaruh keterlibatan kerja, budaya organisasi dan motivasi kerja terhadap kepuasan kerja pegawai. Perisai: Islamic Banking and Finance Journal, 1 (3), 273–290
Pengaruh disiplin kerja dan kenaikan tunjangan kinerja terhadap kepuasan kerja serta dampaknya bagi kinerja aparatur sipil negara (ASN) di lingkungan peradilan wilayah Propinsi …
Pengaruh tunjangan kinerja, pelatihan, kedisiplinan dan dukungan organisasi terhadap loyalitas kerja pegawai
Enhancing Sales and Customer Loyalty through Marketing Innovation and Digital Communication
Pengaruh Jumlah Angkatan Kerja Dan Indeks Pembangunan Manusia Terhadap Penyerapan Tenaga Kerja
Shift share analysis to determine regional economic performance of Gorontalo
Implementasi Penyetaraan Jabatan Administrasi Tenaga Kependidikan ke Jabatan Fungsional
DR, & Hunowu, Z.(2024). Implementation of Performance Evaluation Through E-Kinerja BKN for Improving Apparatus Performance in Pohuwato Regency
Menumbuhkan Kewirausahaan Berbasis ZIS yang Bersertifikasi Halal Guna membangun Ekonomi dan Kesejahteraan Bersama
IMPLEMENTATION OF PERFORMANCE EVALUATION THROUGH E-KINERJA BKN FOR IMPROVING APPARATUS PERFORMANCE IN POHUWATO REGENCY
Analisis Shift Share untuk Menentukan Kinerja Sektorat Perekonomian Daerah Gorontalo
Membangun Semangat Kerja Dengan Loyalitas Dan Kepercayaan Diri Pada Pegawai
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.