PENGARUH KARAKTERISTIK KEAHLIAN ANGGOTA WANITA DI KOMITE AUDIT TERHADAP BIAYA AUDIT

ANINDYA, ANGELINA SALWA and Novriansa, Agil (2024) PENGARUH KARAKTERISTIK KEAHLIAN ANGGOTA WANITA DI KOMITE AUDIT TERHADAP BIAYA AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Komite Audit, Biaya Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Angelina Salwa Anindya
Date Deposited:	12 Sep 2024 07:09
Last Modified:	12 Sep 2024 07:09
URI:	http://repository.unsri.ac.id/id/eprint/157070

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