HUBUNGAN ANTARA PENGARAH WANITA DAN MESYUARAT JAWATANKUASA AUDIT

THE RELATIONSHIP BETWEEN FEMALE DIRECTOR AND AUDIT COMMITTEE MEETING

  • Nooraisah Katmun/ Katmon Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak
  • Noorul Farha Mohd Jamali Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak
  • Mohd Abdullah Jusoh Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak
Keywords: Audit committee, Female directors

Abstract

Kajian empirikal ini memfokus kepada kesan kewujudan pengarah wanita di dalam sesebuah syarikat terhadap kekerapan mesyuarat jawatankuasa audit. Hipotesis kami menjangkakan bahawa kewujudan pengarah wanita di dalam sesebuah organizasi dapat meningkatkan kekerapan jawatankuasa audit untuk bermesyuarat kerana pengarah wanita di lihat sebagai salah satu bentuk mekanisma yang berkesan dalam pemantauan kualiti pelaporan dan kewangan syarikat. Dengan menggunakan 120 syarikat tersenarai dalam industri khidmat dan dagang, kajian kami mendapati bahawa kewujudan pengarah wanita di dalam sesebuah syarikat mampu meningkatkan kekerapan mesyuarat jawatankuasa audit, sekaligus menunjukkan bahawa pengarah wanita memiliki mekanisma pemantauan yang lebih berbanding pengarah lelaki.

Our study empirically examines the relationship between female directors and the frequency of audit committee meeting. We hypothesized that the presence of female directors in the firm will increase the frequency of audit committee meeting since female directors are viewed as one of the mechanism that should be effective in improving the quality of corporate reporting. Using 120 listed firms in Bursa Malaysa, our study exhibit that the existences of female directors improve the frequency of audit committee meeting, thus suggesting that female directors have stronger monitoring mechanism compared to male directors in improving the quality of financial reporting in a firm.

 

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Published
2015-10-22
How to Cite
Katmun/ Katmon, N., Mohd Jamali, N. F., & Jusoh, M. A. (2015). HUBUNGAN ANTARA PENGARAH WANITA DAN MESYUARAT JAWATANKUASA AUDIT. Management Research Journal, 4, 77-88. Retrieved from https://ejournal.upsi.edu.my/index.php/MRJ/article/view/1429