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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Polapa, Lianti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Boalemo Rivai, Sukariyati M; Saprudin, Saprudin; Junus, Onong; Masjhur, Mohamad Abdul Radjak; Hippy, Mega Nurannisa; Polapa, Lianti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.2087

Abstract

This study aims to analyze the influence of human resource (HR) competency, internal control systems, information technology (IT) utilization, and organizational commitment on the quality of local government financial reports in Boalemo Regency. The research is motivated by recuring findings from the Audit Board Of Indonesia (BPK)regarding financial report deficiencies across several local government agencies (OPDs), and the low rate of follow up on BPK recommendations. A quantitative method was employed using a survey approach involving 45 respondents from 15 OPDs in the Boalemo Regency Government. The results show that all four independent variables simultaneously affect the quality of financial reports. Partially, HR Competency, internal control systems, and IT utilization have a positive and significant effect, while organizational commitment doesnot have significant effect. These findings underscore the importance of strengthening financial reporting governance through improved HR Capacity, effective Internal Control System, and optimal use of technology.
The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia Gani, Roydah; Masjhur, Mohamad Abdul Radjak; Ishak, Olfin; Yakup, Anggita Permata; Polapa, Lianti
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4742

Abstract

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.
Co-Authors Anggita Permata Yakup Gani, Roydah Hippy, Mega Nurannisa Junus, Onong Masjhur, Mohamad Abdul Radjak Olfin Ishak Rivai, Sukariyati M Saprudin Saprudin, Saprudin