Pengaruh Gender Diversity of Signing Auditors terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

https://doi.org/10.35912/sakman.v3i1.2304
Published: Jul 31, 2023

Abstract:

Purpose: This study aims to test whether there is an effect of gender diversity of signing auditors on audit quality in consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2021.

Methodology: The variables used in this study are audit quality as the dependent variable, gender diversity of signing auditors as the independent variable, and company size, leverage, and inventory as control variables. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression test. The results of the study show that gender diversity of signing auditors has no effect on audit quality as measured by earnings management. Firm size has a positive effect on audit quality, leverage has no effect on audit quality and inventory has a positive effect on audit quality.

Results: The results of this study are used case diagrams and class diagrams for modeling online queuing systems for patient visits in Puskesmas. It can be used during the application program development and implementation stage of an online queuing system for outpatient visits in Puskesmas.

Limitations: This research whose data were obtained from the Indonesia Stock Exchange with a total oobservationsof 87 years of companies.

Keywords:
1. Gender Diversity of Signing Auditors
2. Firm Size
3. Leverage
4. Inventory
5. Audit Quality
Authors:
1 . Titania Febiola
2 . Istianingsih Istianingsih
3 . Aloysius Harry Mukti
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Febiola, T., Istianingsih, I., & Mukti, A. H. . (2023). Pengaruh Gender Diversity of Signing Auditors terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 . Studi Akuntansi, Keuangan, Dan Manajemen, 3(1), 59–69. https://doi.org/10.35912/sakman.v3i1.2304
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Vol. 3 No. 1 (2023): Juli
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References

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    Yuniati, T., Prasetyo, E. T., & Husadha, C. (2021). Pengaruh Kepemilikan Manajerial, Leverage dan CSR terhadap Nilai Perusahaan, Studi Kasus Perusahaan Jasa di Indonesia. Jurnal Ilmiah Manajemen Ubhara, 3(1), 214-227.

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  1. Aldona, N. N., & Trisnawati, R. (2018). Pengaruh Tenur Audit, Ukuran KAP, Rotasi Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016).
  2. Berikang, A., Kalangi, L., & Wokas, H. (2018). Pengaruh Ukuran Perusahaan Klien Dan Rotasi Audit Terhadap Kualitas Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015. Going Concern: Jurnal Riset Akuntansi, 13(04), 1-9.
  3. Darley, W. K., & Smith, R. E. (1995). Gender differences in information processing strategies: An empirical test of the selectivity model in advertising response. Journal of advertising, 24(1), 41-56.
  4. Davidson, R. A., & Neu, D. (1993). A note on the association between audit firm size and audit quality. Contemporary accounting research, 9(2), 479-488.
  5. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.
  6. Financials, I. (2023). OJK sanksi KAP buntut kasus Wanaratha Life.
  7. Kaplan, S. (2008). Framing contests: Strategy making under uncertainty. Organization science, 19(5), 729-752.
  8. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2008). Akuntansi intermediate. Jakarta: Erlangga.
  9. Quick, R., Turley, S., & Willekens, M. (2008). Auditing, Trust and Governance: Routledge.
  10. Riyani, F. F., Setyawati, N. W., & Husadha, C. (2021). The Effect of Audit Tenure, Audit Rotation and Head Reputation on Audit Quality. Journal of Research in Business, Economics, and Education, 3(3), 1832-1842.
  11. Siregar, R., & Widyawati, D. (2016). Pengaruh karakteristik perusahaan terhadap penghindaran pajak pada perusahaan manufaktur di BEI. Jurnal Ilmu dan Riset Akuntansi (JIRA), 5(2).
  12. Srinidhi, B., Yang, Z., & Zhang, K. Y. (2019). Gender diversity and audit quality: Evidence from audit partner pairing. Available at SSRN 3025235.
  13. Syamsuddin, L. (1987). Manajemen keuangan perusahaan.
  14. Yadiati, W., & Mubarok, A. . (2017). Kualitas Pelaporan Keuangan.
  15. Yartono, N., & Utami, A. P. (2022). Analisis Kualitas Audit pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia. Populis: Jurnal Sosial dan Humaniora, 7(1), 48-70.
  16. Yuniati, T., Prasetyo, E. T., & Husadha, C. (2021). Pengaruh Kepemilikan Manajerial, Leverage dan CSR terhadap Nilai Perusahaan, Studi Kasus Perusahaan Jasa di Indonesia. Jurnal Ilmiah Manajemen Ubhara, 3(1), 214-227.
  17. Yustrianthe, R. H. (2012). Beberapa faktor yang mempengaruhi audit judgment auditor pemerintah. Jurnal Dinamika Akuntansi, 4(2).