Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia

The purpose of this study is to examine the effect gender equality on quality financial statements as a proxy for auditor's opinion. This research quantitative associative with units analysis audited and independent auditor reports issued by KAP. used secondary data, data techniques logistic regression SPPS version 26 software. sample selection purposive sampling method. results show that board committees directors have no influence reports. variable represented audit committee proven means availability or unavailability women does not affect opinion will be auditor. has proxied