Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Layanan Masyarakat (Journal of Public Service) AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Kajian Akuntansi
Iswajuni, Iswajuni
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Key Audit Matters: Atribut Kantor Akuntan Publik, Keterbacaan, dan Reaksi Investor Kurniawansyah, Deddy; Iswajuni, Iswajuni; Iftitah, Nawa
Studi Akuntansi dan Keuangan Indonesia Vol 9 No 1 (2026): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.9.1.1-23

Abstract

This study aimed to examine the effect of the Big four accounting firms, audit fees, and audit partner gender on the readability of Key Audit Matters (KAM) and its impact on investor reactions in Indonesian companies. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) period 2022-2024. The sample was selected using a census method with a total of 1,894 observations. Data analysis techniques used multiple regression with the help of SmartPLS. This study found that the involvement of the Big four accounting firms, audit fees, and audit partner gender had no effect on the readability of KAM. Investors in Indonesia reacted positively to the easy-to-read KAM. This study showed a significant contribution to agency and signaling theory as an important form of information quality that can minimize information asymmetry problems with the presentation of well-readable KAM. For investors, it can improve their understanding of accounting practices, reporting practices, and corporate governance issues that impact decision making. For regulators, it can be a strategy to formulate policies that can improve the value of auditor report communications in Indonesia.
Co-Authors Afrida Yunda Nirmala Arina Manasikana Arina Manasikana Arina Manasikana Bryan Luke Cintya Handayani Dandy Evan Kiswara Deddy Kurniawansyah, Deddy Devanus Lahardo Dihan Isro Idayati Dira Salwa Amalina Djoko Agus Purwanto Ega Widya Prayogo Fakhrina Fauzul Minnah Filmiar Yunida Nawangsari Iftitah, Nawa Lailatul Pratama Putri Muhammad Dzakwan Ihza Mahendra Nindya Tresiana Putri Soegeng Soetedjo Sri Iswati Suciati Suciati Viola Puspa Imelda Wiwied Ekasari