Skripsi

PENGARUH FEMALE LEAD SIGNING PARTNER TERHADAP KUALITAS AUDIT DENGAN INHERENT RISK DAN LOSS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)

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This study aims to examine the effect of female lead signing partners on audit quality, which is proxied by discretionary accruals (DA), with inherent risk and loss as moderating variables. Inherent risk is proxied by earnings volatility. The object of this study is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 84 companies with a total of 252 observations selected using purposive sampling. The research method employed is quantitative, using secondary data. The data analysis techniques include panel data regression and moderated regression analysis, conducted using Stata 17. The results indicate that female lead signing partners do not affect audit quality. Inherent risk and loss do not moderate the relationship between female lead signing partners and audit quality. Additionally, the findings show that loss has a negative effect on audit quality.

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Availability

Detail Information

Series Title

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Call Number

T1930632026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xx, 154 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Pemeriksaan Akuntansi--Auditing

Specific Detail Info

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Statement of Responsibility

MI

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