Abbas, A. & Andi A. F. (2023). Gender diversity and firm performances suffering from financial distress: evidencefrom Indonesia. Journal of Capital Markets Studies, 7(1). https://doi.org/10.1108/jcms-12-2022-0045

Absarini, A. C. & Sugeng P. (2021). Pengaruh Profitabilitas, Penyelesaian Laporan Keuangan dan Opini Audit terhadap Audit Delay. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–1. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3732

Anh, L. H. & Nguyen V. K. (2022). Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA. Journal Cogent Business and Management, 9 (1). https://doi.org/10.1080/23311975.2022.2101243

Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-07-2019-2364

Attia, E. F. Sameh. Y. Ahmed. C. & Ahmed. Q. (2024). The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market. Future Business Journal, 10 (1). https://doi.org/10.1186/s43093-024-00307-7

Firdaus. (2021). Metodologi Penelitian Kuantitatif; Dilengkapi Analisis Regresi IBM SPSS Statistic Version 26.0. DOTPLUS Publisher.

Ghozali, I. (2021). Aplikasi Analisis Multivariete SPSS 26 Edisi 10 (Jawa Tengah). Universitas Diponegoro Press.

Guci et al. (2019). Pengaruh Kualitas Audit, Opini Audit, dan Ukuran Perusahaan terhadap Audit Delay pada perusahaan Manufaktur Sektor Industri Tekstil & Grament yang terdaftar di BEI.

Junaidi & Nurdiono. (2016). Kualitas Audit (Perspektif Opini Going Concern). Yogyakarta: Andi Offset.

Kariyoto :19 (2017). Pengaruh Financial Distress, Ukuran Perusahaan, Opini Audit, Dan Reputasi Kap Terhadap Auditor Switching Secara Voluntary Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. https://ejournal.unsrat.ac.id/v3/index.php/emba/issue/view/2255

Firdaus. (2021). Metodologi Penelitian Kuantitatif; Dilengkapi Analisis Regresi IBM SPSS Statistic Version 26.0. DOTPLUS Publisher.

Ghozali, I. (2021). Aplikasi Analisis Multivariete SPSS 26 Edisi 10 (Jawa Tengah). Universitas Diponegoro Press.

Naim, A. Al, & Alomair, A. (2025). The Role of Female Representation in Enhancing Audit Quality: Insights From Saudi Arabia’s Emerging Market. Humanities and Social Sciences Communications, 12(695). https://www.nature.com/articles/s41599-025-05032-2

Nathania, S. & Nunung. N. (2022). Pengaruh Keberagaman Gender dalam Dewan Komisaris dan Direktur Keuangan Perusahaan Terhadap Kualitas Akrual Laporan Keuangan dan Kinerja Keuangan Industri Perbankan. Naskah Publikasi Institut Bisnis Dan Informatika Kwil Kian Gie, 1(1), 1–16.

Nguyen, P. (2020). Board gender diversity and cost of equity. Applied Economics Letters, Taylor & Francis Journals, 27 (18). https://doi.org/10.1080/13504851.2019.1693693

Said, H. S. . Chusnul K. Dekri A. Hanifah K. Marsheli I. P. (2022). Teori agensi: Teori agensi dalam perspektif akuntansi syariah. Fair Value : Jurnal Ilmiah Akuntansi Dan Keuangan, 5(5), 2434. https://doi.org/10.32670/fairvalue.v5i5.2757

Santoso, S. (2018). Mahir Statistik Multivariat dengan SPSS. Jakarta: Elex Media Komputindo.

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, R&D. Yogyakarta: Universitas Negeri Yogyakarta.

Thoomaszen, S. P. & Widi H. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, 30 (8). https://doi.org/10.24843/eja.2020.v30.i08.p11

Xing, J. Meng W. Qingyun W. Juan Y. Yi G. (2024). Gender diversity of senior management teams and corporate innovation efficiency: Evidence from China. Finance Research Letters, 60. https://doi.org/10.1016/j.frl.2023.104897