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

NUGRAHA, MUHAMAD SATYA ADI and Novriansa, Agil (2025) CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Fee, Carbon Emission, Board Gender Diversity
Subjects:	H Social Sciences > HC Economic History and Conditions > HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhamad Satya Adi Nugraha
Date Deposited:	18 Sep 2025 07:15
Last Modified:	18 Sep 2025 07:15
URI:	http://repository.unsri.ac.id/id/eprint/184175

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