novita nurul kamila | Universitas Islam Bandung (original) (raw)

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Joni Rolis

Syarif Hidayatullah State Islamic University, Jakarta

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Papers by novita nurul kamila

Research paper thumbnail of Pengaruh Direksi Wanita terhadap Kualitas Laporan Keuangan yang Dimoderasi oleh Efektivitas Komite Audit

Jurnal Riset Akuntansi

This study aims to examine the influence of female directors on the quality of financial statemen... more This study aims to examine the influence of female directors on the quality of financial statements, and add audit committee effectiveness as moderating variables. The research objects used in this study were female directors, the audit committee's effectiveness, and the quality of financial reports. T he subjects in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research method used is verification with a quantitative approach. This study uses secondary data with a sample of 91 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 observation period or 455 observational data. Hypothesis testing in this study used multiple linier regression analysis and moderating regression analysis. The test results show that female directors significantly affect the quality of financial reports. The increasing number of female directors will improve the quality of good financial reports. The audit committee's effectiveness has a significant effect on the quality of financial statements. Increasing the audit committee's effectiveness will improve the quality of good financial reports. In addition, this study also shows that the audit committee's effectiveness as a moderating variable can strengthen the influence of female directors on the quality of financial reports. It is recommended for further research to be able to research in other sectors or increase the period of the research.

Research paper thumbnail of Pengaruh Direksi Wanita terhadap Kualitas Laporan Keuangan yang Dimoderasi oleh Efektivitas Komite Audit

Jurnal Riset Akuntansi

This study aims to examine the influence of female directors on the quality of financial statemen... more This study aims to examine the influence of female directors on the quality of financial statements, and add audit committee effectiveness as moderating variables. The research objects used in this study were female directors, the audit committee's effectiveness, and the quality of financial reports. T he subjects in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research method used is verification with a quantitative approach. This study uses secondary data with a sample of 91 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 observation period or 455 observational data. Hypothesis testing in this study used multiple linier regression analysis and moderating regression analysis. The test results show that female directors significantly affect the quality of financial reports. The increasing number of female directors will improve the quality of good financial reports. The audit committee's effectiveness has a significant effect on the quality of financial statements. Increasing the audit committee's effectiveness will improve the quality of good financial reports. In addition, this study also shows that the audit committee's effectiveness as a moderating variable can strengthen the influence of female directors on the quality of financial reports. It is recommended for further research to be able to research in other sectors or increase the period of the research.

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