Image of DOES THE PRESENCE OF WOMEN ON THE AUDIT COMMITTEE AFFECT AUDIT FEES? EMPIRICAL EVIDENCE FROM THE BANKING INDUSTRY IN INDONESIA

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DOES THE PRESENCE OF WOMEN ON THE AUDIT COMMITTEE AFFECT AUDIT FEES? EMPIRICAL EVIDENCE FROM THE BANKING INDUSTRY IN INDONESIA

The aim of this research is to investigate the relationship between female representation
on audit committees and audit fees, considering various factors. The research methodology
employed is multiple linear regression analysis. Data was gathered from secondary sources,
specifically the banking industry listed on the IDX between 2018 and 2022, utilizing specific
criteria. The analysis encompassed the presence and proportion of female audit committee chairs,
employing purposive sampling. This research endeavors to shed light on whether female audit
committee chairs exert a significant positive influence on audit fees. It aims to offer a clearer
perspective on the impact of female representation at the leadership level of audit committees on
audit fees. The findings reveal that female audit committee chairs significantly affect audit fees
positively, while the proportion of female audit committee chairs has a significant negative impact
on audit fees. Consequently, the banking industry in Indonesia could contemplate appointing female
audit committee chairs to mitigate their company's risks.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 SIL d 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 15 halaman
Bahasa
English
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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