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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Pengabdian Masyarakat Indonesia AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Kajian Akuntansi
Iswajuni, Iswajuni
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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The Role of the Internal Audit Function in Moderating the Effect of Audit Committee Gender Diversity on Audit Quality Kurniawansyah, Deddy; Iswajuni, Iswajuni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2867

Abstract

This study examines how gender diversity on the audit committee board affects audit quality, with the internal audit function serving as a moderating factor. The study analyzed 321 firm-year observations based on the annual reports of manufacturing firm listed on Indonesia Stock Exchange listed between 2019 and 2023. This study uses PLS-SEM to examine a research hypothesis. Our findings provide new insights to describe that the resence of women makes the audit committee more diverse and able to have a higher impact on audit quality. They have high performance standards to demonstrate the importance of the audit committee's responsibility in the financial reporting and management monitoring process. The internal audit function has strengthened the effect of a gender diversity on audit quality. Theoretically, this study contributes to the development of literature related to agency theory. For potential investors, as a strategy, invest in companies that have quality audits due to the strong encouragement from companies with more gender-diverse audit committees. For the government, strengthen the policy of women leadership on corporate boards to improve good governance.
Co-Authors Anridho, Nadia Arina Manasikana Arina Manasikana Arina Manasikana Bryan Luke Cintya Handayani Dandy Evan Kiswara Deddy Kurniawansyah, Deddy Dina Indriana Dira Salwa Amalina Djoko Agus Purwanto Filmiar Yunida Nawangsari Idayati, Dihan Isro Imelda, Viola Puspa Lahardo, Devanus Minnah, Fakhrina Fauzul Muhammad Dzakwan Ihza Mahendra Nirmala, Afrida Yunda Prayogo, Ega Widya Putri, Lailatul Pratama Putri, Nindya Tresiana Retnawati, Anna Soegeng Soetedjo Sri Iswati Suciati Suciati Sun, Tantri Vidya Intani Athfalina Wiwied Ekasari