Puspita Wahyu, Leony (2023) Peran Gender Diversity Komite Audit dalam Memoderasi Faktor Situasional dan Struktur Kepemilikan terhadap Audit Fee (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Leony Puspita Wahyu_5552190078_Fulltext.pdf Restricted to Registered users only Download (998kB) |
|
Text
Leony Puspita Wahyu_5552190078_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
Leony Puspita Wahyu_5552190078_02.pdf Restricted to Registered users only Download (353kB) |
|
Text
Leony Puspita Wahyu_5552190078_03.pdf Restricted to Registered users only Download (292kB) |
|
Text
Leony Puspita Wahyu_5552190078_04.pdf Restricted to Registered users only Download (487kB) |
|
Text
Leony Puspita Wahyu_5552190078_05.pdf Restricted to Registered users only Download (121kB) |
|
Text
Leony Puspita Wahyu_5552190078_Ref.pdf Restricted to Registered users only Download (180kB) |
|
Text
Leony Puspita Wahyu_5552190078_Lampiran.pdf Restricted to Registered users only Download (1MB) |
Abstract
This study aims to examine the influence of situational factors firm complexity and firm risk, government ownership structure on audit fees with gender diversity audit committee as moderating variable. This research is a quantitative research, data from this study were collected from annual reports of banking sector companies listed on the Indonesia Stock Exchange from 2017 to 2021, using data analysis techniques using IBM SPSS 25 software. The results of this study are 1) Situational factors firm complexity significant positive effect on audit fees, 2) Firm risk situational factors have a significant positive effect on audit fees, 3) government ownership structure has no effect on audit fees, 4) Gender diversity of audit committees is able to moderate negatively the effect of firm complexity on audit fees, 5) Gender diversity of the audit committee has not been able to moderate the effect of firm risk on audit fees, 6) Gender diversity of audit committees has not been able to moderate the effect of government ownership structure on audit fees.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh faktor situasional yaitu kompleksitas perusahaan dan risiko perusahaan, serta struktur kepemilikan pemerintah terhadap audit fee dengan gender diversity komite audit sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif, data dari penelitian ini dikumpulkan dari laporan tahunan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan 2021, dengan teknik analisis data menggunakan software IBM SPSS 25. Hasil dari penelitian ini adalah 1) Faktor situasional kompleksitas perusahaan berpengaruh positif signifikan terhadap audit fee, 2) Faktor situasional risiko perusahaan berpengaruh positif signifikan terhadap audit fee, 3) Struktur kepemilikan pemerintah tidak berpengaruh terhadap audit fee, 4) Gender diversity komite audit mampu memoderasi secara negatif pengaruh kompleksitas perusahaan terhadap audit fee, 5) Gender diversity komite audit belum mampu memoderasi pengaruh risiko perushaan terhadap audit fee, 6) Gender diversity komite audit belum mampu memoderasi pengaruh struktur kepemilikan pemerintah terhadap audit fee. | |||||||||
| Uncontrolled Keywords: | Firm Complexity, Firm Risk, Government Ownership Structure, Audit Committee Gender Diversity, Audit Fee. Kompleksitas Perusahaan, Risiko Perusahaan, Struktur Kepemilikan Pemerintah, Gender Diversity Komite Audit, Audit Fee | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
|||||||||
| Depositing User: | Leony Puspita Wahyu | |||||||||
| Date Deposited: | 29 Aug 2023 13:15 | |||||||||
| Last Modified: | 31 Oct 2023 10:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29061 |
Actions (login required)
 |
View Item |