https://mail.insyma.org/proceedings/files/original/articles/Felicia Febriane.pdf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025) Proceedings meta_title Female Directors, Intellectual Assets and Sustainability Report Quality: Moderation of Audit Quality Author #1 Felicia Febriane, Dedhy Sulistiawan, Senny Harindahyani Author #2 Felicia Febriane Author #3 Dedhy Sulistiawan Author #4 Senny Harindahyani 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. keywords a;b;c;d Female Directors, Intellectual Asset, Audit Quality, Sustainability Report Quality publication_date 2025/06/20 2025/06/20 pdf_url https://insyma.org/proceedings/files/articles/Felicia Febriane.pdf abstract_html_url https://insyma.org/proceedings/items/show/ https://insyma.org/proceedings/items/show/492 firstpage 1116 lastpage 1120 issn 3047-857X 3047-857X conference Proceedings of the International Symposium on Management (INSYMA) Proceedings of the International Symposium on Management (Volume 21, 2024) publisher_name Fakultas Bisnis dan Ekonomika, Universitas Surabaya Fakultas Bisnis dan Ekonomika, Universitas Surabaya no article 180 Volume 22 authors Felicia Febriane, Dedhy Sulistiawan, Senny Harindahyani, Felicia Febriane, Dedhy Sulistiawan, Senny Harindahyani Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Female Directors, Intellectual Assets and Sustainability Report Quality: Moderation of Audit Quality