Skripsi

PENGARUH KARAKTERISTIK KEAHLIAN ANGGOTA WANITA DI KOMITE AUDIT TERHADAP BIAYA AUDIT

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This study examines the effect of the expertise characteristics of female members of the audit committee on audit fees. Factors characteristic of the expertise of female members on the audit committee include financial expertise, industrial expertise and legal expertise of female members on the audit committee. The population for this study is non-financial companies listed on the Indonesia Stock Exchange (BEI) for 2017-2022. The purposive sampling results show that the number of observational data obtained in this study is 768 company-year. The data analysis technique used is panel data regression with STATA MP 17. The results of the Common Effect Model (CEM) shows that female members on the audit committee have a negative effect on audit fees and financial expertise has a positive effect on audit fees, while the industrial expertise and legal expertise of female members on the audit committee has no effect on audit fees.

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Availability

Detail Information

Series Title

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Call Number

T1570702024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii, 151 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Auditing
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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