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All Journal International Conference on Economics, Management, Business, and Accounting
Samsul Rosadi
The Faculty of Islamic Economics and Business at UIN Raden Mas Said Surakarta

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DOES THE PRESENCE OF WOMEN ON THE AUDIT COMMITTEE AFFECT AUDIT FEES? EMPIRICAL EVIDENCE FROM THE BANKING INDUSTRY IN INDONESIA Silvi Nur Aisyah; Samsul Rosadi
International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v1i1.22650

Abstract

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.
THE INFLUENCE OF CEO EDUCATION ON AUDIT FEES WITH AUDIT COMMITTEE EXPERIENCE AS A MODERATION VARIABLE Riska Widya Pangestika; Samsul Rosadi
International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v1i1.22651

Abstract

This research aims to investigate the impact of CEO education on audit fees, measured using the natural logarithm, and its interaction with audit committee experience. The study also explores the influence of CEO education on audit fees, considering the moderating effect of audit committee experience. The relationships between independent variables, dependent variables, and moderating variables are analyzed through regression analysis. Panel data from IDX property and real estate companies spanning 2018–2023 are utilized. Findings indicate that CEO education, assessed by scores, negatively affects audit fees. However, CEO economic background positively influences audit fees, and CEO education moderated by audit committee experience has a negative impact. Consequently, educating both the CEO and audit committee is recommended to mitigate company risk and decrease audit costs.
Co-Authors Riska Widya Pangestika Silvi Nur Aisyah