Female Directors, Intellectual Assets and Sustainability Report Quality: Moderation of Audit Quality
Dublin Core
Title
Female Directors, Intellectual Assets and Sustainability Report Quality: Moderation of Audit Quality
Proceedings Item Type Metadata
meta_title
Female Directors, Intellectual Assets and Sustainability Report Quality: Moderation of Audit Quality
Abstract/Description
The purpose of this study is to investigate that audit quality moderate the relationship between female directors, intellectual assets and sustainability report quality. This paper examines sustainability reports of 1.523 listed companies on the Indonesia Stock Exchange for 2020-2022. Using the Generalized Least Square (GLS) regression model, the empirical results indicate that the moderating effect of audit quality proxied by a Big Four public accountant firm shows a positive significant effect. This study’s findings have important implications especially for the corporate top management. Companies are encouraged to not only consider the existense of female board of directors to enhance higher quality of sustainability report, but also to strengthen the role of the board by hire higher quality financial statement’s auditor.
publication_date
2025/06/20
pdf_url
https://insyma.org/proceedings/files/articles/Felicia Febriane.pdf
abstract_html_url
https://insyma.org/proceedings/items/show/492
keywords
Female Directors, Intellectual Asset, Audit Quality, Sustainability Report Quality
firstpage
1116
lastpage
1120
issn
3047-857X
conference
Proceedings of the International Symposium on Management (Volume 21, 2024)
Volume
22
publisher_name
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
no article
180
Files
Citation
“Female Directors, Intellectual Assets and Sustainability Report Quality: Moderation of Audit Quality,” Proceedings of the International Symposium on Management (INSYMA), accessed July 1, 2025, https://insyma.org/proceedings/items/show/492.