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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Intan Puspita Sari
Universitas Negeri Semarang
Computer Science & IT Economics, Econometrics & Finance

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The Effect of Operational Complexity, Firm Size, Audit Tenure, and Audit Firm Size on Key Audit Matters Disclosure: Evidence from Indonesian Consumer Non-Cyclicals Companies (2022–2025) Intan Puspita Sari; Fitrarena Widhi Rizkyana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3074

Abstract

This research investigates the effects of operational complexity, firm Size, audit tenure, and audit firm size on key audit matter (KAM) disclosure among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative research design was employed using secondary data obtained from companies' annual reports and independent auditors' reports. The study covered a population of 132 companies, from which 85 companies were selected through purposive sampling, resulting in a total of 340 firm-year observations. The collected data were analyzed using descriptive statistical analysis, panel data regression, classical assumption tests, and hypothesis testing with the assistance of EViews 13. The empirical findings indicate that operational complexity, firm Size, and audit tenure do not have a statistically significant influence on KAM disclosure. Conversely, audit firm size has a significant negative impact on Key Audit Matters (KAM) disclosure, indicating that firms audited by Big Four accounting firms generally report fewer KAMs than those audited by non-Big Four accounting firms. Overall, the results imply that auditor-related characteristics, particularly audit firm size, remain important determinants of Key Audit Matters (KAM) disclosure. In contrast, company-specific characteristics have not yet made a substantial contribution.
Co-Authors Rizkyana, Fitrarena Widhi