ATIYAH, FARHATUL (2023) PENGARUH KERAGAMAN GENDER KOMITE AUDIT DAN FUNGSI AUDIT INTERNAL TERHADAP BIAYA AUDIT DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of Gender Diversity of the Audit Committee and the Internal Audit Function on Audit Fee with Audit Quality as a Moderating Variable. The samples in this study were 22 Infrastructure, Utilities and Transportation Service Companies Listed on the Indonesia Stock Exchange for the 2017 – 2021 period with Purposive Sampling method. The data used in this study is a type of secondary data obtained from the Annual Report of Service Companies in the Infrastructure, Utilities and Transportation Sector which has been published through the official website of the Indonesia Stock Exchange (www.idx.co.id) for the period 2017 – 2021 and the company's personal website related. The analytical method used in this research is Moderated Regression Analysis (MRA). The data in this study were processed using SPSS (Statistical Product and Service Solution) software version 25. The results of this study are 1) Gender Diversity of Audit Committees has no effect on Audit Fees. 2) The Internal AuditFunction has a significant positive effect on Audit Fees. 3) Audit Quality is unable to moderate the influence of Gender Diversity of the Audit Committee with Audit Fees. 4) Audit Quality is unable to moderate the influence of the Internal Audit Function on Audit Fees.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh Keragaman Gender Komite Audit dan Fungsi Audit Intenal terhadap Biaya Audit dengan Kualitas Audit sebagai Variabel Moderasi. Sampel dalam penelitian ini adalah 22 Perusahaan Jasa Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021 dengan metode Purposive Sampling. Data yang digunakan dalam penelitian ini merupakan jenis data sekunder yang diperoleh dari Annual Report Perusahaan Jasa Sektor Infrastruktur, Utilitas dan Transportasi yang telah dipublikasi melalui website resmi Bursa Efek Indonesia (www.idx.co.id) selama periode 2017 – 2021 dan website pribadi perusahaan terkait. Metode analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Data dalam penelitian ini diolah menggunakan software SPSS (Statistical Product and Service Solution) versi 25. Hasil penelitian ini adalah 1) Keragaman Gender Komite Audit tidak berpengaruh terhadap Biaya Audit. 2) Fungsi Audit Internal berpengaruh positif signifikan terhadap Biaya Audit. 3) Kualitas Audit tidak mampu memoderasi pengaruh Keragaman Gender Komite Audit dengan Biaya Audit. 4) Kualitas Audit tidak mampu memoderasi pengaruh Fungsi Audit Internal terhadap Biaya Audit. | |||||||||
| Uncontrolled Keywords: | Gender Diversity of the Audit Committee, Internal Audit Function, Audit Quality, Audit Fees. Keragaman Gender Komite Audit, Fungsi Audit Internal, Kualitas Audit, Biaya Audit. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | FARHATUL ATIYAH | |||||||||
| Date Deposited: | 29 Aug 2023 12:58 | |||||||||
| Last Modified: | 02 Nov 2023 09:05 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28989 |
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