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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Herawati Mawardi
Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.528 KB) | 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 Ilona, Desi Mardiana Azizah Zaitul Zaitul