Published: 2023-02-07

Analisis Komite Audit Wanita Dan Pengaruhnya Terhadap Biaya Audit

DOI: 10.35870/jemsi.v9i1.908

Julia Shinta Susanti, Budi Harsono, S.E., M.M.
  • Julia Shinta Susanti: Universitas International Batam
  • Budi Harsono, S.E., M.M.:
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Abstract

Penelitian ini bertujuan untuk menganalisis komite audit wanita dan pengaruhnya terhadap biaya audit. Populasi penelitian meliputi perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonrsia (BEI) dalam periode 2017 - 2021. Variable independen meliputi jumlah komite audit wanita, proporsi komite audit wanita, keahlian keuangan komite audit dan tenor komite audit. Variable kontrol meliputi jumlah anggota komite audit, proporsi komite audit independen, jumlah pertemuan dewan direksi, proporsi direktur independen, jumlah anggota dewan direksi, proporsi direktur wanita dalam dewan direksi, CEO wanita dan auditor wanita. Data dianalisis dengan regresi panel. Hasil analisis menunjukkan bahwa keahlian komite audit berpengaruh signifikan positif terhadap biaya audit sedangkan variable lainnya tidak berpengaruh signifikan terhadap biaya audit.

Keywords

Biaya Audit; Komite Audit; Dewan Direksi; CEO Wanita; Direktur Wanita; Auditor Wanita

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How to Cite

Susanti, J. S. (2023). Analisis Komite Audit Wanita Dan Pengaruhnya Terhadap Biaya Audit (Budi Harsono, S.E., M.M., Trans.). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(1), 38-48. https://doi.org/10.35870/jemsi.v9i1.908
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 1 (2023)

  • Section: Articles

  • Published: 2023-02-07

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