Texts

Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag?

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ABSTRACT

This study investigates the impact of corporate
governance attributes, particularly the board of directors
and audit committee, on the firm value of property and
real estate companies in Indonesia. Additionally, this
study introduces the novel exploration of audit report lag
as a mediating factor in the relationship between
corporate governance and firm value. Utilizing a
quantitative approach, secondary data were extracted
from the financial statements of property and real estate
companies. The study employed a purposive sampling
technique, resulting in a sample of 26 companies listed
on the IDX for 2018-2022. In this study, inferential
statistical analysis is conducted using the Partial Least
Squares (PLS) based Structural Equation Modeling
(SEM) technique. The findings reveal that corporate
governance attributes, including the board of directors
and audit committee, significantly enhance firm value.
Furthermore, audit report lag mediates the effect of the
audit committee on firm value but does not mediate the
effect of the board of directors. This implies that while
the audit committee plays a crucial role in reducing audit
report lag, thereby enhancing firm value, the board of
directors may influence firm value through different
mechanisms not captured by audit report lag.
Keywords: Corporate Governance; Board of Directors;
Audit Committee; Firm Value; Property and
Real Estate

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Ketersediaan

20242157

P 658,4 KUR c 2024 K1

Fadel Muhammad Resource Center (Ilmu Terapan)

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri

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No. Panggil

P 658,4 KUR c 2024 K1

Penerbit

Malang : Program Magister Ilmu Administrasi Bisnis Fakultas Ilmu Administrasi Universitas Brawijaya Malang., 2024

Deskripsi Fisik

-, 28 Hlm ; Ilus : 29,5 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

658,4

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Corporate Governance
Firm Value
Jurnal / Journal
Board of Directors
Audit Committee
Property and Real Estate

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lusi Kurnia

Versi lain/terkait

Lampiran Berkas

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