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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Geotechnical Journal
Albert Sebastian
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Earth & Planetary Sciences Economics, Econometrics & Finance

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Audit Committee, Independent Commissioners, Firm Size, and Intellectual Capital on The Financial Performance of State-Owned Enterprises Andriani, Chintia; Pratiwi, Devica; Theresia Olivia; Albert Sebastian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2995

Abstract

This study aims to explain the effect of audit committees, independent commissioners, company size, and intellectual capital on financial performance proxied by return on assets (ROA) in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population used is all BUMN companies listed on the IDX in 2020-2022. Sampling was selected using purposive sampling method, in order to produce samples that match the research criteria. The research sample amounted to 15 companies with a period of 3 years to 45 total samples. The data collection technique was carried out using the documentation method in the form of annual reports for the 2020-2022 period obtained from the IDX and the company's official website. The data collected was analyzed with multiple linear regression using SPSS 26. The results of this study indicate that the audit committee variable has a significant value of 0.000 and a t value of 5.360, the independent commissioner variable has a significant value of 0.670 and a t value of 0.430, the company size variable has a significant value of 0.000 and a t value of -7.375, and the intellectual capital variable has a significant value of 0.022 and a t value of -2.375, so that the only accepted hypothesis is H1, namely, the audit committee affects financial performance and other hypotheses are rejected. The audit committee, independent commissioners, company size, and intellectual capital have an influence of 61.1%, while the rest with a value of 38.9% can be influenced by other variables that are not in this research model. Audit committee variables affect financial performance, independent commissioners have no effect on financial performance, while company size and intellectual capital have a negative effect on financial performance. Future researchers are expected to add other variables besides the variables in this study and can use other more accurate measurement methods.
Influence of Underconsolidating Soil on Effective Stress Path in a Deep Excavation Case Albert Sebastian; Lim, Aswin
Indonesian Geotechnical Journal Vol. 4 No. 3 (2025): Vol. 4, No. 3, December 2025
Publisher : Himpunan Ahli Teknik Tanah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56144/igj.v4i3.133

Abstract

This study investigates the influence and impact of clay soil that is presumed to be undergoing consolidation process on an unbraced shallow excavation system. The excavation geometry spans up to 160 meters with a maximum depth of 5.25 meters. A concrete sheet pile wall was installed at the front side of the excavation, supported by additional tie beams connected to square precast piles behind the wall. Based on soil investigation data, residual excess pore water pressures were identified within the underconsolidating clay layer at depths between 3 to 12 meters. These residual pore pressures contribute additional loading to the retaining wall system. A back analysis was conducted to obtain appropriate soil parameters to be used for PLAXIS 2D modelling. The finite element analysis results were compared with inclinometer data to validate the back analysis. Modeling of the underconsolidating condition was performed by manually inputting the pore water pressure into the initial condition. Results show that under underconsolidating conditions, the maximum wall deflection reached 190 mm, whereas under hydrostatic conditions, it was only 100 mm. Additionally, a parametric study was carried out to examine the relationship between the degree of consolidation and wall deflection. The findings indicate that a higher degree of consolidation leads to reduced wall deflection. To investigate the stress changes on the wall due to underconsolidating soil, a stress path analysis was performed to understand the stress history around the excavation. It was found that in underconsolidating conditions, the average effective stress tends to be lower and the deviatoric stress higher, resulting in a stress path that is closer to the failure line.
Co-Authors Andriani, Chintia Aswin Lim Pratiwi, Devica Theresia Olivia