Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Citra Sukmadilaga
Universitas Padjajaran, Jawa Barat, Indonesia.
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Impact of Key Audit Matter Disclosures on Audit Report Lag in Indonesia Syarifah Nailul Azkia; Dini Rosdini; Citra Sukmadilaga
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6800

Abstract

Timely audited financial reporting is essential for maintaining the relevance of accounting information and reducing information asymmetry among stakeholders. Following the implementation of SA 701, Key Audit Matter (KAM) disclosures have become an important component of auditor reporting that may influence audit completion time. This study examines whether KAM disclosure characteristics affect Audit Report Lag (ARL) among non-financial firms listed on the Indonesia Stock Exchange during 2022–2024.This study employs panel data regression using 771 firm-year observations from 257 firms in the consumer cyclicals, property and real estate, and energy sectors. The results show that the number of KAMs has no significant effect on ARL. By contrast, the length of KAM disclosure is negatively affect ARL. In addition, firm size, profitability, leverage, and audit opinion do not significantly affect ARL. These findings imply that the length of KAM disclosure, rather than its quantity, is more relevant in explaining audit timeliness in Indonesia.
Co-Authors Dini Rosdini Syarifah Nailul Azkia