ANALISIS KOMITE AUDIT WANITA TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MEDIASI

The purpose of this study is to obtain empirical evidence regarding the influence of female audit committees on earnings management, with audit quality as a mediating variable. The population in this study consists of Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample was obtained using a purposive sampling method, resulting in 129 companies, of which 88 met the purposive sampling criteria. Mediation analysis and data testing in this study were conducted using SPSS 27.0.1 software. The results of this study indicate that female audit committees have an influence on earnings management. However, the presence of audit quality as a mediation variable in the relationship between female audit committees and earnings management does not have an impact or does not moderate the relationship