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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Assets: Jurnal Akuntansi dan Pendidikan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) eCo-Buss JURNAL REKAYASA SIGMA TEKNIKA Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) UPI YPTK Journal of Business and Economics JURNAL LENTERA AKUNTANSI Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi Keuangan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi e-Jurnal Apresiasi Ekonomi JBIAM
Ilona, Desi
Universitas Putra Indonesia YPTK
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT Azizah , Mardiana; zaitul, Zaitul; Mawardi, Herawati; Ilona, Desi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1371

Abstract

The role of audit risk and audit effort as mediating variable between women in audit committee and audit fee has rarely been investigated using Indonesia data. Therefore, this study develops this complex relationship model using services companies from 2016-2018 periods. The final sample is 88 companies due to not all companies disclose their audit fee data. the result indicates that there is no direct effect of women in audit committee on audit fee, audit risk and audit effort. In addition, the audit risk significantly influences the audit fee, but not for audit effort. Further, the role of audit risk and audit effort as mediating variables between women in audit committee are not evidenced. However, control variables partially have a direct relationship with audit fee.
Co-Authors Alberty, Putri Anief, Bahrul Anita Ade Rahma Aqila, Foja Ayu Rafifa Ayu Yulia Sari Azizah , Mardiana Azwa Maqfira dandes rifa Dandes Rifa Dandes Rifa, Dandes Daniati Puttri Datillah, Rahmat Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Dwi Fitri Puspa, Dwi Fitri Elfiswandi, Elfiswandi Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Febri Aldi Hadi, Zuriyon Hamdi, Mukhlizul Hanna Pratiwi Herawati Herawati Herawati Mawardi Herifal Ikhsan Hilda Mary I Nengah Tela jayanti , Chesren putri Junaidi Junaidi Maharani, Shinta Dea Mahendri, Meihendri Mardiana Azizah Mardiana Azizah Mawardi, Herawati Melani Sri Wahyuni Messy Wisandra Muhammad , Ghazi Muhammad fauzan Neva Novianti Ningsih, Shela Septia Novia Rahmawati Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Pondrinal, Muhammad Prastya, Dwi Puttri , Daniati Rifki Putra Ananda Rina Asmeri, Rina Rozi Destian Rozi Destian Salfadri, Salfadri Sandra, Viola Refina Saputra, Dede Yudha Sari, Ayu Yulia Shamharir Abidin Siti Naziyatul Ulfa Titah Fadhilah Harahap Titami Seprianti Wahyuni, Anggela Wongso , Jonny Wongso, Jonny Yasni, Delvi Okti Yeasy Darmayanti Yesi Fitri Yuwanita Yeza, Riska Nofri Yulistia Muslim, Resti Yunilma Yunilma Yunilma, Yunilma Yunita Waryani Zaitul Zaitul Zaitul Zaitul, Zaitul