Does Female Audit Committees Improve Audit Quality?

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.