The Role of the Board of Commissioners Gender Diversity on the Effect of Other Comprehensive Income on Audit Fees
Abstract
Monitoring costs represented in audit fees are a strong basis for principals to minimize information asymmetry. Monitoring costs as agency cost can improve the quality of financial reporting. This study aism to examine the influence of other comprehensive income (OCI) on audit fee, with gender diversity on board of commisioner as moderated. Non-Financial Company listed on the Indonesia Stock Exchange from 2019 to 2023 represent the study's population. This study sampling technique uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The results showed that OCI affect to audit fee, and gender diversity on board of commisioner strengthens that relationship. This study provides a theoretical contribution to strengthen the agency theory in increasing agency cost to minimze conflict of interest and information asymmetry. For potential investors, as a strategy to invest in companies that have high audit fee due to the strong encouragement from gender diversity of the board of commissioners. For the government, strengthen the policy of female leadership on corporate boards to improve good governance.
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References
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Aldamen, H., Hollindale, J., & Ziegelmayer, J. L. (2018). Female audit committee members and their influence on audit fees. Accounting and Finance, 58(1), 57-89. https://doi.org/10.1111/acfi.12248
Alqatan, A. (2019). The association between board diversity, earnings management and firm performance in Kuwait: A research agenda. Corporate Governance: Search for the Advanced Practices, 254–274. https://doi.org/10.22495/cpr19p14
Alkebsee, R. H., Tian, G. L., Usman, M., Siddique, M. A, & Alhebry, A.A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72-104. https://doi.org/10.1108/MAJ-06-2019-2326
Al-Najjar, B. (2018). Corporate governance and audit features: SMEs evidence. Journal of Small Business and Enterprise Development, 25(1), 163–179. https://doi.org/10.1108/JSBED-08-2017-0243
Chun, H. M., & Rhee, C.S. (2015). Analyst coverage and audit efforts: empirical approach to audit hours. Journal of Applied Business Research, 31(3), 795-808. https://doi.org/10.19030/jabr.v31i3.9203
Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal, 30(2), 198-211. https://doi.org/10.24002/modus.v30i2.1747
Dey, R. M., & Lim, L. (2018). Audit fee trends from 2000 to 2014. American Journal of Business, 33(1/2), 61–80. https://doi.org/10.1108/AJB-10-2016-0033
Ding, Z. (2019). Other Comprehensive Income, Auditor Practice Experience and Audit Pricing. American Journal of Industrial and Business Management, 9(1), 233–252. https://doi.org/10.4236/ajibm.2019.91015
Dhaliwal, D., Subramanyam, K.R., & Trezevant, R. (1999) Is Comprehensive Income Superior to Net Income as a Measure of Firm Performance. Journal of Accounting & Economics, 26(1), 43-67. https://doi.org/10.1016/S0165-4101(98)00033-0
Doliya, P., & Singh, J.P. (2016). An interpretive structural modelling approach to analyze the interaction between factors of the fair value measurement audit process. Journal of Emerging Technologies in Accounting, 13(2), 37-48. https://doi.org/10.2308/jeta-51477
Drogalas, G., Nerantzidis, M., Mitskinis, D., & Tampakoudis, I. (2020). The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance, 18(1), 24–41. https://doi.org/10.1057/s41310-020-00088-9
Ettredge, M. L., Xu, Y., & Yi, H.S. (2014). Fair value measurements and audit fees: Evidence from the banking industry. Auditing: A Journal of Practice & Theory, 33(3), 33–58. https://doi.org/10.2308/ajpt-50701
Graham, R. C., & Lin, K. C. (2017). The Influence of Other Comprehensive Income on Discretionary Expenditures. Journal of Business Finance & Accounting, 45(1–2), 72–91. https://doi.org/10.1111/jbfa.12284
Gull, A.A., Atif, M., Issa, A., Usman, M., & Siddique, M.A. (2021). Female CEO succession and audit fees: evidence from China. Managerial Auditing Journal, 36(3), 485-509. https://doi.org/10.1108/MAJ-09-2020-2824
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Ghosh, T. (2019). Corporate governance and audit fees evidence from Bangladeshi listed banks and NBFIs. Journal of Corporate Governance Research, 3(1), 96-118. https://doi.org/10.5296/jcgr.v3i1.15638
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 3rd ed. CA: Sage.
Huang, H. W., Lin, S., & Raghunandan, K. (2016). The volatility of other comprehensive income and audit fees. Accounting Horizons, 30(2), 195-210. https://doi.org/10.2308/acch-51357
Huri, S., & Syofyan, E. (2019). Pengaruh jenis industri, ukuran perusahaan, kompleksitas perusahaan, profitabilitas klien terhadap fee audit (Studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia 2013-2017). Jurnal Eksplorasi Akuntansi, 1(3), 1096-1110. https://doi.org/10.24036/jea.v1i3.130
Ionascu, M., Ionascu, I., Sacarin, M., & Minu, M. (2018). Women on Boards and Financial Performance: Evidence from a European Emerging Market. Sustainability, 10(5), 1644-1668. https://doi.org/10.3390/su10051644
Immanuel, R., & Afri Yuyetta, E. N. (2014). Analisis faktor-faktor yang mempengaruhi penetapan audit fees (Studi Empirik Pada Perusahaan Manufaktur di BEI). Diponegoro Journal of Accounting, 1(1), 816-827. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6224
Ismail, T. H., Mansour, K., & Sayed, E. (2022). Effects of Other Comprehensive Income on Audit Fees and Audit Report Lag in Egyptian Firms: Does Board Gender Diversity Matter? Journal of Economic and Administrative Sciences, 1(1),1-16. https://doi.org/10.1108/jeas-10-2021-0201
Jensen, M. C., & Meckling W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Lai, K. M. Y., Srinidhi, B., Gul, F. A., & Tsui, J. S. L. (2017). Board Gender Diversity, Auditor Fees, and Auditor Choice. Contemporary Accounting Research, 34(3), 1681–1714. https://doi.org/10.1111/1911-3846.12313
Kuang, X. W., & Chen, J. (2011). Gender diversity, management control, and auditing demands. Nankai Business Review, 14(6), 48-56. http://dx.doi.org/10.3969/j.issn.1008-3448.2011.06.006
Karen M. Y., Lai, Bin Srinidhi, Ferdinand, A., Gul & Judy S. L. Tsui, (2017). Board Gender Diversity, Auditor Fees, and Auditor Choice, Contemporary Accounting Research, 34, (3), 1681-1714. https//doi.org/10.1016/j.jbusres.2020.04.013
Kusuma, M. (2023). Can the Reclassification of Others Comprehensive Income Narrow Opportunities for Creative Accounting: Earnings Management and Income Smoothing? Jurnal Akuntansi Dan Keuangan, 25(1), 25-38. https://doi.org/10.9744/jak.25.1.25-38
Lee, C., & Park, M.S. (2013). Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting, 29(2), 218-231. http://dx.doi.org/10.1016/j.adiac.2013.05.003
Luh, P. K., & Kusi, B.A. (2023). How do females in top executive positions influence firm profitability: new insight from nonfinancial firms on Ghana stock exchange. Gender in Management: An International Journal, 38(4), 524-544. https://doi.org/10.1108/GM-03-2022-0091
Nasih, M., Fadhilah, L. P., & Harymawan, I. (2020). The Effects of Pension Plans on Audit Pricing: Evidence from Indonesia. International Journal of Innovation, Creativity and Change, 10(12), 311–328. https://www.ijicc.net/images/vol10iss12/101224_Nasih_2020_E_R.pdf
Miglani, S., & Ahmed, K. (2019). Gender diversity on audit committees and its impact on audit fees: evidence from India. Accounting Research Journal, 32(4), 568-586. https://doi.org/10.1108/ARJ-01-2018-0001
Mihaela, R. C., Costin, B. V., & Andreia, M. (2022). The Impact of Other Comprehensive Income and The Audit Practice in The Professional Judgments of Managers. Annals-Economy Series, 4(1), 146-151. https://www.utgjiu.ro/revista/ec/pdf/2022-04/16_Banta.pdf
Mousa, M. (2021). Does gender diversity affect workplace happiness for academics? The role of diversity management and organizational inclusion. Public Organization Review, 21(1), 119-135. https://doi.org/10.1007/s11115-020-00479-0
Musah, A. (2017). Determinants of Audit fees in a Developing Economy: Evidence from Ghana. Journal of Academic Research in Business and Social Sciences, 7(11), 716–730.
Naser, K., & Hassan, Y. M. (2016). Factors Influencing External Audit Fees of Companies Listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management, 9(3), 346–363. https://doi.org/10.1108/IMEFM-01-2015-0007
Nekhili, M., Gull, A.A., Chtioui, T., & Radhouane, I. (2020). Gender-diverse boards and audit fees: what difference does gender quota legislation make? Journal of Business Finance and Accounting, 47(1-2), 52-99. https://doi.org/10.1111/jbfa.12409
Onatuyeh, E. A., & Ukolobi, I. (2020). Tax aggressiveness, corporate governance and audit fees: A study of listed firms in Nigeria. International Journal of Financial Research, 11(6), 278-291. https://doi.org/10.5430/ijfr.v11n6p278
Rahman, M.J., & Wu, T. (2021). Volatility of other comprehensive income and audit fees: evidence from China. International Journal of Disclosure Governance, 18(1), 1–15. https://doi.org/10.1057/s41310-020-00100-2
Reguera-Alvarado, N., De Fuentes, P., & Laffarga, J. (2017). Does board gender diversity influence financial performance? Evidence from Spain. Journal of Business Ethics, 141(1), 337-350. https://doi.org/10.1007/s10551-015-2735-9
Ruth, D. P. U. O., & Izedonmi, P. F. O. I. (2015). An Empirical Investigation of Audit Fee Determinants in Nigeria. International Journal of Business and Social Research, 5(8), 48–58. https://doi.org/10.18533/ijbsr.v5i8.785
Sanusi, M. A., & Purwanto, A. (2017). Analisis Faktor yang Mempengaruhi Biaya Audit Eksternal. Diponegoro Journal of Accounting, 6(3), 372-380. https://ejournal3.undip.ac.id/index.php/accounting/article/view/19244
Sellami, Y. M., & Cherif, I. (2020). Female audit committee directorship and audit fees. Managerial Auditing Journal, 35(3), 398-428. https://doi.org/10.1108/MAJ-12-2018-2121
Shafira A. R, & Ghozali, I. (2017). Pengaruh Risiko Audit, Ukuran Perusahaan, dan Manajemen Laba terhadap Audit Fee. Diponegoro Journal of Accounting, 6(3), 93-100. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18225
Shi, L. P., Wang, & Zhou, N. (2017). Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update: 2011–05. Research in accounting regulation, 29(2), 139–144. https://doi.org/10.1016/j.racreg.2017.09.005
Sinaga, E. A., & Rachmawati, S. (2018). Besaran Fee Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Media Riset Akuntansi, Auditing & Informasi, 18(1), 19–34. https://doi.org/10.25105/mraai.v18i1.2577
Suri, A., Febrianto, R., Widiastuty, E. (2023). Pengaruh Proporsi Wanita pada Dewan dan Kualitas Audit terhadap Real Earning Management pada Perusahaan BUMN di Indonesia. InFestasi. 19(1), 1-12. https://doi.org/10.21107/infestasi.v19i1.19396
Syafii, B. H., & Dewi, N. H. U. (2022). Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries. The Indonesian Accounting Review, 12(2), 155. https://doi.org/10.14414/tiar.v12i2.2560
Touron, P. (2018). Performance measures and components of other comprehensive income (OCI): Volatility and impact for a sample of European companies over ten years. 6th Symposium on Accounting Research
Wea, A. N. S. (2019). Political connection, CEO gender, internal audit, corporate complexity and audit fee in go public companies in Indonesia. Research Journal of Finance and Accounting, 10(12), 10–18. https://doi.org/10.7176/RJFA
Xiang, R., Qin, M., & Peterson, C. A. (2015). Gender diversity of audit committees and audit fees evidence from Chinese Listed Companies. Asian Journal of Finance & Accounting, 7(2), 239-254. https://doi.org/10.5296/ajfa.v7i2.8550
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Aldamen, H., Hollindale, J., & Ziegelmayer, J. L. (2018). Female audit committee members and their influence on audit fees. Accounting and Finance, 58(1), 57-89. https://doi.org/10.1111/acfi.12248
Alqatan, A. (2019). The association between board diversity, earnings management and firm performance in Kuwait: A research agenda. Corporate Governance: Search for the Advanced Practices, 254–274. https://doi.org/10.22495/cpr19p14
Alkebsee, R. H., Tian, G. L., Usman, M., Siddique, M. A, & Alhebry, A.A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72-104. https://doi.org/10.1108/MAJ-06-2019-2326
Al-Najjar, B. (2018). Corporate governance and audit features: SMEs evidence. Journal of Small Business and Enterprise Development, 25(1), 163–179. https://doi.org/10.1108/JSBED-08-2017-0243
Chun, H. M., & Rhee, C.S. (2015). Analyst coverage and audit efforts: empirical approach to audit hours. Journal of Applied Business Research, 31(3), 795-808. https://doi.org/10.19030/jabr.v31i3.9203
Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal, 30(2), 198-211. https://doi.org/10.24002/modus.v30i2.1747
Dey, R. M., & Lim, L. (2018). Audit fee trends from 2000 to 2014. American Journal of Business, 33(1/2), 61–80. https://doi.org/10.1108/AJB-10-2016-0033
Ding, Z. (2019). Other Comprehensive Income, Auditor Practice Experience and Audit Pricing. American Journal of Industrial and Business Management, 9(1), 233–252. https://doi.org/10.4236/ajibm.2019.91015
Dhaliwal, D., Subramanyam, K.R., & Trezevant, R. (1999) Is Comprehensive Income Superior to Net Income as a Measure of Firm Performance. Journal of Accounting & Economics, 26(1), 43-67. https://doi.org/10.1016/S0165-4101(98)00033-0
Doliya, P., & Singh, J.P. (2016). An interpretive structural modelling approach to analyze the interaction between factors of the fair value measurement audit process. Journal of Emerging Technologies in Accounting, 13(2), 37-48. https://doi.org/10.2308/jeta-51477
Drogalas, G., Nerantzidis, M., Mitskinis, D., & Tampakoudis, I. (2020). The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance, 18(1), 24–41. https://doi.org/10.1057/s41310-020-00088-9
Ettredge, M. L., Xu, Y., & Yi, H.S. (2014). Fair value measurements and audit fees: Evidence from the banking industry. Auditing: A Journal of Practice & Theory, 33(3), 33–58. https://doi.org/10.2308/ajpt-50701
Graham, R. C., & Lin, K. C. (2017). The Influence of Other Comprehensive Income on Discretionary Expenditures. Journal of Business Finance & Accounting, 45(1–2), 72–91. https://doi.org/10.1111/jbfa.12284
Gull, A.A., Atif, M., Issa, A., Usman, M., & Siddique, M.A. (2021). Female CEO succession and audit fees: evidence from China. Managerial Auditing Journal, 36(3), 485-509. https://doi.org/10.1108/MAJ-09-2020-2824
Gupta, V. K., Mortal, S., Chakrabarty, B., Guo, X., & Turban, D.B. (2020). CFO gender and financial statement irregularities. Academy of Management Journal, 63(3), 802-831. https://doi.org/10.5465/amj.2017.0713
Ghosh, T. (2019). Corporate governance and audit fees evidence from Bangladeshi listed banks and NBFIs. Journal of Corporate Governance Research, 3(1), 96-118. https://doi.org/10.5296/jcgr.v3i1.15638
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 3rd ed. CA: Sage.
Huang, H. W., Lin, S., & Raghunandan, K. (2016). The volatility of other comprehensive income and audit fees. Accounting Horizons, 30(2), 195-210. https://doi.org/10.2308/acch-51357
Huri, S., & Syofyan, E. (2019). Pengaruh jenis industri, ukuran perusahaan, kompleksitas perusahaan, profitabilitas klien terhadap fee audit (Studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia 2013-2017). Jurnal Eksplorasi Akuntansi, 1(3), 1096-1110. https://doi.org/10.24036/jea.v1i3.130
Ionascu, M., Ionascu, I., Sacarin, M., & Minu, M. (2018). Women on Boards and Financial Performance: Evidence from a European Emerging Market. Sustainability, 10(5), 1644-1668. https://doi.org/10.3390/su10051644
Immanuel, R., & Afri Yuyetta, E. N. (2014). Analisis faktor-faktor yang mempengaruhi penetapan audit fees (Studi Empirik Pada Perusahaan Manufaktur di BEI). Diponegoro Journal of Accounting, 1(1), 816-827. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6224
Ismail, T. H., Mansour, K., & Sayed, E. (2022). Effects of Other Comprehensive Income on Audit Fees and Audit Report Lag in Egyptian Firms: Does Board Gender Diversity Matter? Journal of Economic and Administrative Sciences, 1(1),1-16. https://doi.org/10.1108/jeas-10-2021-0201
Jensen, M. C., & Meckling W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Lai, K. M. Y., Srinidhi, B., Gul, F. A., & Tsui, J. S. L. (2017). Board Gender Diversity, Auditor Fees, and Auditor Choice. Contemporary Accounting Research, 34(3), 1681–1714. https://doi.org/10.1111/1911-3846.12313
Kuang, X. W., & Chen, J. (2011). Gender diversity, management control, and auditing demands. Nankai Business Review, 14(6), 48-56. http://dx.doi.org/10.3969/j.issn.1008-3448.2011.06.006
Karen M. Y., Lai, Bin Srinidhi, Ferdinand, A., Gul & Judy S. L. Tsui, (2017). Board Gender Diversity, Auditor Fees, and Auditor Choice, Contemporary Accounting Research, 34, (3), 1681-1714. https//doi.org/10.1016/j.jbusres.2020.04.013
Kusuma, M. (2023). Can the Reclassification of Others Comprehensive Income Narrow Opportunities for Creative Accounting: Earnings Management and Income Smoothing? Jurnal Akuntansi Dan Keuangan, 25(1), 25-38. https://doi.org/10.9744/jak.25.1.25-38
Lee, C., & Park, M.S. (2013). Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting, 29(2), 218-231. http://dx.doi.org/10.1016/j.adiac.2013.05.003
Luh, P. K., & Kusi, B.A. (2023). How do females in top executive positions influence firm profitability: new insight from nonfinancial firms on Ghana stock exchange. Gender in Management: An International Journal, 38(4), 524-544. https://doi.org/10.1108/GM-03-2022-0091
Nasih, M., Fadhilah, L. P., & Harymawan, I. (2020). The Effects of Pension Plans on Audit Pricing: Evidence from Indonesia. International Journal of Innovation, Creativity and Change, 10(12), 311–328. https://www.ijicc.net/images/vol10iss12/101224_Nasih_2020_E_R.pdf
Miglani, S., & Ahmed, K. (2019). Gender diversity on audit committees and its impact on audit fees: evidence from India. Accounting Research Journal, 32(4), 568-586. https://doi.org/10.1108/ARJ-01-2018-0001
Mihaela, R. C., Costin, B. V., & Andreia, M. (2022). The Impact of Other Comprehensive Income and The Audit Practice in The Professional Judgments of Managers. Annals-Economy Series, 4(1), 146-151. https://www.utgjiu.ro/revista/ec/pdf/2022-04/16_Banta.pdf
Mousa, M. (2021). Does gender diversity affect workplace happiness for academics? The role of diversity management and organizational inclusion. Public Organization Review, 21(1), 119-135. https://doi.org/10.1007/s11115-020-00479-0
Musah, A. (2017). Determinants of Audit fees in a Developing Economy: Evidence from Ghana. Journal of Academic Research in Business and Social Sciences, 7(11), 716–730.
Naser, K., & Hassan, Y. M. (2016). Factors Influencing External Audit Fees of Companies Listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management, 9(3), 346–363. https://doi.org/10.1108/IMEFM-01-2015-0007
Nekhili, M., Gull, A.A., Chtioui, T., & Radhouane, I. (2020). Gender-diverse boards and audit fees: what difference does gender quota legislation make? Journal of Business Finance and Accounting, 47(1-2), 52-99. https://doi.org/10.1111/jbfa.12409
Onatuyeh, E. A., & Ukolobi, I. (2020). Tax aggressiveness, corporate governance and audit fees: A study of listed firms in Nigeria. International Journal of Financial Research, 11(6), 278-291. https://doi.org/10.5430/ijfr.v11n6p278
Rahman, M.J., & Wu, T. (2021). Volatility of other comprehensive income and audit fees: evidence from China. International Journal of Disclosure Governance, 18(1), 1–15. https://doi.org/10.1057/s41310-020-00100-2
Reguera-Alvarado, N., De Fuentes, P., & Laffarga, J. (2017). Does board gender diversity influence financial performance? Evidence from Spain. Journal of Business Ethics, 141(1), 337-350. https://doi.org/10.1007/s10551-015-2735-9
Ruth, D. P. U. O., & Izedonmi, P. F. O. I. (2015). An Empirical Investigation of Audit Fee Determinants in Nigeria. International Journal of Business and Social Research, 5(8), 48–58. https://doi.org/10.18533/ijbsr.v5i8.785
Sanusi, M. A., & Purwanto, A. (2017). Analisis Faktor yang Mempengaruhi Biaya Audit Eksternal. Diponegoro Journal of Accounting, 6(3), 372-380. https://ejournal3.undip.ac.id/index.php/accounting/article/view/19244
Sellami, Y. M., & Cherif, I. (2020). Female audit committee directorship and audit fees. Managerial Auditing Journal, 35(3), 398-428. https://doi.org/10.1108/MAJ-12-2018-2121
Shafira A. R, & Ghozali, I. (2017). Pengaruh Risiko Audit, Ukuran Perusahaan, dan Manajemen Laba terhadap Audit Fee. Diponegoro Journal of Accounting, 6(3), 93-100. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18225
Shi, L. P., Wang, & Zhou, N. (2017). Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update: 2011–05. Research in accounting regulation, 29(2), 139–144. https://doi.org/10.1016/j.racreg.2017.09.005
Sinaga, E. A., & Rachmawati, S. (2018). Besaran Fee Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Media Riset Akuntansi, Auditing & Informasi, 18(1), 19–34. https://doi.org/10.25105/mraai.v18i1.2577
Suri, A., Febrianto, R., Widiastuty, E. (2023). Pengaruh Proporsi Wanita pada Dewan dan Kualitas Audit terhadap Real Earning Management pada Perusahaan BUMN di Indonesia. InFestasi. 19(1), 1-12. https://doi.org/10.21107/infestasi.v19i1.19396
Syafii, B. H., & Dewi, N. H. U. (2022). Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries. The Indonesian Accounting Review, 12(2), 155. https://doi.org/10.14414/tiar.v12i2.2560
Touron, P. (2018). Performance measures and components of other comprehensive income (OCI): Volatility and impact for a sample of European companies over ten years. 6th Symposium on Accounting Research
Wea, A. N. S. (2019). Political connection, CEO gender, internal audit, corporate complexity and audit fee in go public companies in Indonesia. Research Journal of Finance and Accounting, 10(12), 10–18. https://doi.org/10.7176/RJFA
Xiang, R., Qin, M., & Peterson, C. A. (2015). Gender diversity of audit committees and audit fees evidence from Chinese Listed Companies. Asian Journal of Finance & Accounting, 7(2), 239-254. https://doi.org/10.5296/ajfa.v7i2.8550
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Published
2024-09-03
How to Cite
KURNIAWANSYAH, Deddy; ISWAJUNI, Iswajuni; AMALINA, Dira Salwa.
The Role of the Board of Commissioners Gender Diversity on the Effect of Other Comprehensive Income on Audit Fees.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 7, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/113807>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i07.p02.
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