Impact of Audit Committee structure on firms’ value in Pakistan: Evidence from the Cement Sector

Ali, Kamran; Amir, Muhammad

doi:10.5296/jcgr.v2i1.14028

Cited by 6 publications

(7 citation statements)

References 56 publications

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“…Hasilnya sesuai dengan gagasan independen dari komite audit di perusahaan yaitu mampu meningkatkan efektivitas komite audit dan mengarah ke kinerja yang lebih baik. Hasil ini juga didukung oleh Ali & Amir (2018) karena informasi kepada pihak yang berafiliasi dengan otoritas manajemen dalam merancang struktur komite audit, sehingga membantu dalam membuat kombinasi yang baik dari elemen komite audit untuk kinerja perusahaan yang lebih baik (Alqatamin, 2018) dan (Dakhlallh M, Rashid N, Wan A, Al Shehab, 2020).…”

Section: Pengaruh Jumlah Pertemuan Dewan Direksi Terhadap Kinerja Per...unclassified

The Performance of Manufacturing Companies in Indonesia is Reviewed From The Characteristics of The Board of Directors, Audit Committee and Ownership

Yanto,

Juliani,

Candra

2023

gfa

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Purpose - This research aims to prove the influence of the characteristics of the board of directors, audit committee, and ownership on the performance of manufacturing companies in Indonesia. Research Method - Manufacturing companies that are registered on the IDX are used as objects in this research using a purposive sampling method and were obtained from 124 manufacturing companies in 2018-2022. Testing and analysis used Eviews 12 and IBM SPSS Statistics 25 software. Findings - The results of this study are ownership concentration which has a significant positive effect and independent audit committee, independent board of directors have a significant negative effect on company performance. The results of this research are that ownership concentration has a significant positive effect on company performance. Independent audit committees and independent boards of directors have a significant negative effect on company performance. Meanwhile, other variables do not have a significant effect on company performance. Implication - GCG can help companies create effective policies. It also can help companies build the trust of stakeholders and shareholders.

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Section: Pengaruh Jumlah Pertemuan Dewan Direksi Terhadap Kinerja Per...unclassified

The Performance of Manufacturing Companies in Indonesia is Reviewed From The Characteristics of The Board of Directors, Audit Committee and Ownership

Yanto,

Juliani,

Candra

2023

gfa

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“…Para peneliti sebelumnya telah mendokumentasikan berbagai factor yang dapat mempengaruhi nilai perusahaan. Berbagai penelitian sebelumnya mengenai faktor -faktor yang mempengaruhi nilai perusahaan (Ali & Amir, 2018;Armadi & Astika, 2016;Dewi & Sanica, 2017; Jurnal Riset Manajemen dan Bisnis https://doi. org/10.36407/jrmb.v7i2.724 Farida et al, 2019;Fauzi et al, 2016;Hafez, 2016;Hirdinis, 2019;Indriyani, 2017;Iskandar & Riana, 2017;Kusumayanti & Astika, 2016;Mardiyaningsih & Kamil, 2020;Marius & Masri, 2017;Onasis & Robin, 2016;Pradana & Astika, 2019;Rudangga & Sudiarta, 2016;Rusli et al, 2020;Samasta et al, 2018;Susanto & Ardini, 2016;Susilawati, 2019).…”

Section: Pendahuluanunclassified

“…Komite audit bermanfaat untuk mengatur mekanisme pemerintahan korporasi, bahkan keberadaan komite audit dianggap lebih penting daripada jumlah dewan direksi dalam perusahaan (Samasta et al, 2018). Komite audit berpengaruh terhadap nilai perusahaan (Ali & Amir, 2018).…”

Section: Good Corporate Governance Dan Nilai Perusahaanunclassified

“…Hasil ini menggambarkan bahwa keberadaan komite audit bukan menjadi jaminan bahwa kinerja perusahaan semakin baik, sehingga keberadaanya belum mampu untuk meningkatkan nilai perusahaannya. Namun hasil penelitian ini berbeda dengan hasil peneliti terdahulu dari Sondokan et al, (2019), Samasta et al, (2018), Rusli et al, (2020), Mardiyaningsih & Kamil, (2020) dan Ali & Amir, (2018) yang menyatakan bahwa komite audit berpengaruh terhadap nilai perusahaan. Peranan komite audit sangat penting dalam perusahaan, dimana memiliki banyak tanggung jawab dalam mendukung fungsi pengawasan yang dijalankan oleh dewan komisaris atas proses pelaporan keuangan, pelaksanaan audit, pengendalian internal, dan penerapan good corporate governanve serta melaksanakan tugas-tugas lainnya dalam perusahaan.…”

Section: Pembahasanunclassified

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Good corporate governance, pengungkapan corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan

Pasaribu

Hariani

2022

JRMB

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This study aims to determine and prove that the influence of good corporate governance, disclosure of corporate social responsibility, and firm size has implications for the company's values. The sample in this study amounted to 100 from the observation data of the population of 25 companies in the consumer goods manufacturing industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sampling technique uses the purposive sampling method. Data analysis techniques use analysis using SPSS version 23. The results of this study show that good corporate governance proxied through the audit committee and for disclosure of corporate social responsibility is positive and not significant to the company's value. At the same time, the firm size has a positive and significant on the value of the company.

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“…The audit committee's effectiveness in working and controlling the company's internals can lead to continuous improvement of company performance. Furthermore, an audit committee also plays a vital role in improving company performance (Ali and Amir, 2018). This is a reference that the audit committee's role is very significant in improving company performance.…”

Section: Introductionmentioning

confidence: 99%

Environmental Performance with Firm Size as an Intervening Variable

et al. 2022

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Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention. The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation.

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Impact of Audit Committee structure on firms’ value in Pakistan: Evidence from the Cement Sector

Cited by 6 publications

References 56 publications

The Performance of Manufacturing Companies in Indonesia is Reviewed From The Characteristics of The Board of Directors, Audit Committee and Ownership

The Performance of Manufacturing Companies in Indonesia is Reviewed From The Characteristics of The Board of Directors, Audit Committee and Ownership

Good corporate governance, pengungkapan corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan

Environmental Performance with Firm Size as an Intervening Variable

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