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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal ASET (Akuntansi Riset)
Natalia, Lita
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Economics, Econometrics & Finance Education

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Pengaruh Diversitas Gender Dewan terhadap Kinerja Perusahaan (Studi Global pada berbagai Negara di Dunia) Natalia, Lita; Arief, Meta; Widyaningsih, Aristanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n3.p288-298

Abstract

In this literature, the author reviews board gender diversity in areas related to corporate governance and corporate finance, namely Company Performance globally in various countries in the world. The research method in this article uses a qualitative research approach with the type of research, namely Systematic Literature Review (SLR), where researchers identify and summarise topics related to the main topic, then 24 research articles are selected that are most suitable and used as research samples, as for the subject of the topic mapped in this literature, namely 12 countries in the world. After analysis, the majority of countries in the world, namely Turkey, Ghana, United Kingdom, Greece, Pakistan, Russia, Brazil, India, Indonesia, and Pakistan, state that Board Gender Diversity (BGD) can improve company performance. While in several other countries such as Malaysia, Nigeria, and Latin America, the existence of BGD can reduce company performance.
Analysis of Factors Affecting the Fee Audit at Indonesian State-Owned Enterprises Widarsono, Agus; Natalia, Lita
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.60442

Abstract

The objective of this study is to examine the variables that impact the fees charged for audits conducted at Indonesian State-Owned Enterprises. These variables include the size and complexity of the firm, the reputation of the auditor, and the length of the audit tenure. The used in this study is quantitative, employing a causal associative design. The study utilized a purposive sampling technique to choose 36 state-owned companies (SOEs) from various industrial clusters over a period of 4 years (2018-2021). This study utilizes descriptive statistical analysis and panel data regression analysis methodologies, after doing various classical assumption tests. After doing an analysis and debate, it can be stated that Company Complexity and Auditor Reputation have a substantial impact on Audit Fees at Indonesian State-Owned Enterprises. However, Company Size and Audit Tenure do not have a major effect on audit fees. Agency Theory and the findings of this study can assist corporations in accurately forecasting the audit fees that will be charged by KAP. This research can serve as a valuable resource for auditors when seeking audit assignments, ensuring that they are compensated appropriately. No prior research has specifically examined the audit fee policy for State-Owned Enterprises.
Co-Authors Agus Widarsono Aristanti Widyaningsih Meta Arief, Meta