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CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY

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This study aims to examine the relationship between carbon emissions and audit fees, and in terms of Board Gender Diversity moderation in the relationship between carbon emissions and audit fees. The object of the study is non-financial companies listed in Indonesia during the period 2019 - 2024. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, resulting in 269 observations. Data analysis used moderated regression analysis (MRA) with Stata MP 17 software. The results of the study indicate that carbon emissions have a positive effect on audit fees, board gender diversity has a positive effect on audit fees. Furthermore, BGD is proven to moderate the relationship between carbon emissions and audit fees.

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Detail Information

Series Title

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Call Number

T1841752025

Publisher

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

Collation

xvii, 75 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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