THE INFLUENCE OF GENDER DIVERSITY OF COMMISSIONERS AND AUDIT COMMITTEES, AND AUDIT FEES ON AUDIT QUALITY(AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2022)

NURHALIZA, WINA and Wahyudi, Tertiarto (2024) THE INFLUENCE OF GENDER DIVERSITY OF COMMISSIONERS AND AUDIT COMMITTEES, AND AUDIT FEES ON AUDIT QUALITY(AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of gender diversity of commissioners and audit committees, as well as audit fees on audit quality. This empirical research focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The data used in this study are secondary data obtained through the company's financial statements and annual reports. The multiple linear regression analysis method was used to test the relationship between the independent variables (commissioner gender diversity, audit committee gender diversity, and audit fees) and the dependent variable (audit quality). The results of the study found that the gender diversity variable on the audit committee had an effect on audit quality while the gender diversity variable on the commissioner had no effect on audit quality The findings of this study can serve as a basis for companies and regulators to improve corporate governance practices and increase stakeholder confidence.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Gender diversity, Audit Committee, Commissioners, Audit Quality, Property and Real Estate Companies
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	wina nurhaliza
Date Deposited:	17 Jan 2024 05:36
Last Modified:	17 Jan 2024 05:36
URI:	http://repository.unsri.ac.id/id/eprint/138517

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