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All Journal JABE (Journal of Accounting and Business Education) Jurnal Manajemen & Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Primanomics : Jurnal Ekonomi & Bisnis E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Dinamika UMT JMB : Jurnal Manajemen dan Bisnis Dynamic Management Journal Jurnal Abdi Masyarakat Multidisiplin Jurnal Multidisiplin West Science JURNAL ABDIMAS PLJ Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) West Science Journal Economic and Entrepreneurship West Science Interdisciplinary Studies Jurnal Penelitian dan Pengabdian Masyarakat West Science Interdisciplinary Studies Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Prosiding Seminar Nasional Unimus Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Indonesian Journal of Business and Entrepreneurship Research
Lena Erdawati
Program Studi Manajemen, Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Governance and Firm Value: Audit Committee and Ownership as Moderators Dede Sunaryo; Hendra Galuh Febrianto; Lena Erdawati; Amalia Indah Fitriana; Mikail Kartaloğlu
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.64196

Abstract

Amid rising investor scrutiny and ESG-driven valuation pressures, the governance quality of consumer goods firms in emerging markets remains inconsistent. This study investigates how transparency, board independence, institutional Ownership, and audit committee effectiveness influence firm value, addressing the urgent need for integrated governance strategies in Indonesia’s Primary Consumer Goods sector. Using panel data from 2020 to 2024 and a fixed-effects regression model, the study tests the direct and moderating effects of governance variables. Results confirm that transparency and board independence significantly enhance firm value, while institutional ownership and audit committee effectiveness not only exert direct influence but also strengthen governance-performance linkages through interaction effects. The study contributes to governance literature by validating the layered nature of internal and external mechanisms and introducing a dual moderation framework. Its novelty lies in empirically demonstrating how governance synergies, rather than isolated mechanisms, drive valuation outcomes. Practically, the findings urge firms to institutionalise governance audits, attract strategic investors, and reinforce board-audit alignment. The study offers actionable insights for regulators, investors, and boards seeking to optimise governance for sustainable value creation.
Co-Authors Abdul Karim Agus Yulistiyono Ahmad Eko Saputro Ahmad Zakki Mubarok Andi Kusuma Negara Andi Kusuma Negara Arian Zikri Arohman Arohman Atik Atikah Bayu Malikhul Askhar Dede Sunaryo Dede Sunaryo Dian Esha Dian Esha Dian Esha Eka Indah Trisnawati Eko Sudarmanto Eneng Wiliana Febrianto, Hendra Galuh Fitriana, Amalia Indah Heny Fitriani Ika Ismatul Hawa Imam Mujamil Immawati, Siti Asriah Ivan Erlangga Komalasari Komalasari Metha Dwi Apriyanti Metha Dwi Apriyanti Miftha Aulia Rahma Mikail Kartaloğlu Mikrad mikrad Muhammad Abdul Rosid Najma Kamilah Rizkianti Naysya Indriamy Nining Purwaningsih Nining Purwaningsih Pandji Pratopo Rabitha Fazira Riska Riska Rosyid Rosyid Silvia Athikasuri Siska Mayratih Sri Juminawati Yanthi Meitri Gunawan Yanthi Meitry Yanthi Meitry Gunawan Yanthi Metri Gunawan Yanti Arnilis