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MAHARANI AZWIR
Universitas Riau
Economics, Econometrics & Finance

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TRANSFORMASI INDUSTRI 4.0 SEBAGAI VARIABEL MEDIATOR: ANALISIS DAMPAK KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN ADIMAN, RAJA MULTI KONVOKESEN; SILKFAN, RARA; NURFITRIANI, NURFITRIANI; HAMID, M; AZWIR, MAHARANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4627

Abstract

This research examines the mediating effect of Industry 4.0 adoption on the relationship between independent commissioners, institutional ownership, and corporate performance, as measured by Earnings per Share (EPS), in manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2023. In the context of rapid digital transformation, companies are increasingly required to integrate sophisticated technologies, including automation and data analytics, into their operations. Independent commissioners are expected to enhance oversight and ensure that technological initiatives comply with regulatory and ethical frameworks, while institutional investors can reinforce managerial discipline and support long-term innovation. The study incorporates firm size (logarithm of assets) and leverage ratios (DAR and DER) as control variables to assess their impact comprehensively. Employing multiple regression analysis, the findings provide empirical evidence that both independent commissioners and institutional shareholders influence corporate performance not only directly but also indirectly through digital transformation. The results highlight the strategic importance of governance structures and technology adoption for achieving sustainable financial performance in the Industry 4.0 era.
PERAN KOMPOSISI DAN AKTVITAS KOMITE AUDIT DALAM MENINGKATKAN KINERJA KEUANGAN DENGAN UKURURAN PERUSAHAAN MENJADI VARIABEL KONTROL RARA SILKFAN; R.MULTI KONVOKESEN ADIMAN; ASIH PUJI LESTYANINGRUM; MAHARANI AZWIR
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4913

Abstract

This study aims to analyze the role of audit committee composition and audit committee activity in improving corporate financial performance, with firm size used as a control variable. The effectiveness of the audit committee is an important issue in corporate governance, particularly regarding the quality of oversight in the financial reporting process. This study uses a quantitative approach with panel data consisting of 82 company observations during 2022-2024. The independent variables include audit committee size and audit committee meeting frequency, while financial performance is measured using Return on Assets (ROA). Firm size is incorporated as a control variable to examine the consistency of the audit committee’s influence on performance. The results indicate that audit committee size has a significant positive effect on ROA, suggesting that a larger number of audit committee members enhances the effectiveness of oversight. Audit committee meeting frequency also shows a significant positive effect, indicating that more intensive meeting activities are associated with improved financial performance. Conversely, firm size has a significant negative effect on ROA, implying that larger firms do not necessarily achieve higher profitability. These findings highlight the importance of effective audit committee oversight in driving corporate performance
Co-Authors Adiman, Raja Multi Konvokesen Asih Puji Lestyaningrum M Hamid Nurfitriani , Nurfitriani R.MULTI KONVOKESEN ADIMAN RARA SILKFAN Silkfan, Rara