PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT

Authors

  • Mardiana Azizah Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia
  • Zaitul zaitul Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia
  • Herawati Mawardi Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia
  • Desi Ilona Jurusan Akuntansi, Universitas Putra Indonesia YPTK, Padang, Indonesia

DOI:

https://doi.org/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.

Author Biographies

Mardiana Azizah , Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia

Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia

Herawati Mawardi, Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia

Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia

Desi Ilona, Jurusan Akuntansi, Universitas Putra Indonesia YPTK, Padang, Indonesia

Jurusan Akuntansi, Universitas Putra Indonesia YPTK, Padang, Indonesia

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Published

2023-06-02

Issue

Vol. 12 No. 2 (2023)

Section

Articles

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