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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan The International Journal of Medical Science and Health Research
Angelita
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Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Veterinary

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EXPLORING THE ROLE OF KEY AUDIT MATTERS DISCLOSURE IN MITIGATING INVESTMENT RISK Kuswanto, Randy; Angelita
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.703

Abstract

This study examines the impact of Key Audit Matters (KAM) disclosures on investment risk in the context of Indonesia’s evolving audit transparency landscape. The research is motivated by the implementation of SA701, which requires KAM disclosures in audit reports. The purpose of this study is to investigate how different aspects of KAM disclosures influence investor perceptions of risk. Using a quantitative approach, we analyze data from more than 700,000 stock data points and 1,358 firm-year observations of companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2023. Regression analysis reveals that detailed KAM disclosures (KAM2) significantly reduce investment risk, while the number of KAM disclosed (KAM1) and monetary information (KAM3) show no significant effect. These findings highlight the importance of contextual and thorough audit disclosures in reducing information asymmetry. The study contributes to the literature by emphasizing the role of audit transparency in emerging markets and provides practical recommendations for regulators to enhance KAM reporting standards.
Risk Factors for the Failure of Epidural Labor Analgesia Conversion to Cesarean Section Anesthesia and the Incidence of General Anesthesia: Systematic Review Angelita; Jimmy
The International Journal of Medical Science and Health Research Vol. 1 No. 3 (2024): The International Journal of Medical Science and Health Research
Publisher : International Medical Journal Corp. Ltd

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Abstract

Background: Epidural analgesia has become pivotal in modern obstetric care for managing labor pain, yet a notable percentage of recipients (4-14%) may require a cesarean section, prompting the need for effective epidural-to-surgical anesthesia conversion. This review aims to minimize the use of general anesthesia, which carries inherent risks and is discouraged in favor of safer alternatives like spinal or epidural anesthesia according to international guidelines. Methods: This systematic review focused on full-text English literature published between 2014 and 2024 using the PRISMA 2020 guidelines.The literature was compiled using PubMed, ScienceDirect, and SagePub, among other online venues. Result: Five publications were found to be directly related to our ongoing systematic examination after a rigorous three-level screening approach. Conclusion: Challenges with inadequate neuraxial anesthesia in elective cesarean sections underscore the need for optimized surgical conditions and pain relief strategies, while the conversion of labor epidural analgesia to anesthesia for emergency cesarean sections emphasizes the critical factors of anesthetic efficacy and procedural success rates in obstetric care.
Co-Authors Jimmy Randy Kuswanto