Text

PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN DIREKSI TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) PeriodeTahun 2021-2024)

---

This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposive sampling, resulting in a total of 60 research samples, and utilized SPSS v.29 as the analytical tool with multiple linear regression as the technique of analysis. The findings of this study indicate that the number of female audit committee members and the proportion of female directors do not significantly affect audit fees. Keywords:Number of Female Audit Committee Members, Proportion of Female Directors, Audit Fees.

---

Availability

Detail Information

Series Title

-

Call Number

T1843012025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xx, 54 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

SEW

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment