Gani, R., M. A. R. Masjhur, O. Ishak, A. . P. Yakup, and L. Polapa. “The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia”. Jurnal Ilmiah Manajemen Kesatuan, vol. 14, no. 1, Jan. 2026, pp. 733-44, doi:10.37641/jimkes.v14i1.4742.