Research Article
Does Female Audit Committees Improve Audit Quality?
@INPROCEEDINGS{10.4108/eai.10-10-2023.2342175, author={Ni Wayan Rustiarini and I Wayan Widnyana and Ni Putu Lion Budanti}, title={Does Female Audit Committees Improve Audit Quality?}, proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia}, publisher={EAI}, proceedings_a={IPSC}, year={2023}, month={12}, keywords={accounting expertise audit committee audit quality gender}, doi={10.4108/eai.10-10-2023.2342175} }- Ni Wayan Rustiarini
I Wayan Widnyana
Ni Putu Lion Budanti
Year: 2023
Does Female Audit Committees Improve Audit Quality?
IPSC
EAI
DOI: 10.4108/eai.10-10-2023.2342175
Abstract
The study's purpose is to analyze audit committee characteristics, education level, accounting expertise, and gender on audit quality. The study also analyzes the role of gender as a moderator to improve audit quality. A study was conducted on manufacturing companies listed on the BEI and used purposive sampling as a sampling method. The data analysis technique uses moderated regression analysis. The results show that the educational level cannot improve audit quality. Meanwhile, accounting expertise significantly reduces the value of discretional accruals, which means improving audit quality. The presence of female members also improves audit quality. The results of the interaction test revealed that gender variable does not strengthen the education level and audit quality relationship. Contrarily, other interaction tests show that a female member significantly strengthens accounting expertise and audit quality relationships.
