PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN DIREKSI TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) PeriodeTahun 2021-2024)

SAHIRO, SAL SABILLAH and Nurullah, Asfeni (2025) PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN DIREKSI TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) PeriodeTahun 2021-2024). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposive sampling, resulting in a total of 60 research samples, and utilized SPSS v.29 as the analytical tool with multiple linear regression as the technique of analysis. The findings of this study indicate that the number of female audit committee members and the proportion of female directors do not significantly affect audit fees. Keywords:Number of Female Audit Committee Members, Proportion of Female Directors, Audit Fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Jumlah Komite Audit Wanita, Proporsi Direktur Wanita dalam Dewan Direksi, Biaya Audit.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sal Sabillah Sahiro
Date Deposited:	19 Sep 2025 02:29
Last Modified:	19 Sep 2025 02:29
URI:	http://repository.unsri.ac.id/id/eprint/184301

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