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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmu Multidisplin
Natasha Elisabeth Manuputty
Universitas Esa Unggul, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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The Influence of Audit Committees on the Financial Viability of Real Estate Companies in Indonesia Natasha Elisabeth Manuputty; Agus Munandar
Jurnal Ilmu Multidisiplin Vol. 4 No. 5 (2025): Jurnal Ilmu Multidisplin (Desember 2025 - Januari 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i5.1497

Abstract

Alignment with the company's commitment to implementing good governance so it can support the company's goal of improving performance. The intention of this study is to determine the role of the audit committee in the company's financial viability. The findings show that audit committee size has a positive but insignificant effect on company financial viability. Financial expertise possessed by audit committee has a negative and insignificant effect on financial viability, while audit committee independence also has a negative and insignificant effect on financial viability. Simultaneously, the three audit committee characteristic variables do not significantly influence company financial viability, as indicated by the F-statistic probability value of 0.317 (>0.05). The conclusion of this study show that audit committee characteristics do not take part in significant role in improving company financial viability. Therefore, companies are advised to not only heed to the formal structure of the audit committee but also to improve the effectiveness, frequency of meetings, and quality of audit committee oversight to ensure they can make a significant contribution to company viability.
Board Characteristics and Their Impact on Firm Performance Natasha Elisabeth Manuputty; Daryanto Hesti Wibowo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p497-511.2026

Abstract

Purpose: This study examines the effects of board gender diversity, board experience, and board meetings attendance as board characteristics within the corporate governance framework on firm performance, measured by Return on Assets (ROA), in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2021–2024. The study addresses inconsistent findings in prior corporate governance research and limited evidence from this sector.Research Methodology: Secondary data were obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling. Panel data regression was employed using the Random Effects Model (REM) with Panel Corrected Standard Errors (PCSE).Results: Board gender diversity and board experience have no significant effect on firm performance (ROA), while board meetings attendance have a significant negative effect. Collectively, board characteristics significantly explain firm performance.Conclusions: The findings suggest that firm performance depends not only on-board characteristics but also on the effectiveness of governance practices and firm-specific conditions.Limitations: This study is limited to one industry sector, a four-year observation period, three board characteristics, and relatively low board gender diversity.Contributions: This study contributes to the corporate governance literature by providing empirical evidence on the relationship between board characteristics and firm performance in Indonesia’s consumer non-cyclicals sector, offering insights into the role of governance mechanisms in emerging markets.
Co-Authors Agus Munandar Daryanto Hesti Wibowo