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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) JRABA Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE EBID:Ekonomi Bisnis Digital Jurnal Akuntansi Akurasi
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : Jurnal Ilmiah Edunomika (JIE)

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ANALISIS HUBUNGAN KEAHLIAN AUDIT DAN PENGUNGKAPAN KEY AUDIT MATTERS TERHADAP KUALITAS AUDIT Farah Nur Azizah; Sekar Mayangsari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13787

Abstract

This research analyzes the impact of auditor expertise and disclosure of Key Audit Matters (KAMs) on audit quality. Auditor expertise refers to the auditor's ability to accurately identify and evaluate complex accounting issues, which is an important factor in improving audit quality. Additionally, KAM disclosures increase the transparency of the audit process, address information asymmetry, and increase reliability by clearly providing key audit matters and response plans to stakeholders. This research concludes that high auditor expertise and transparent KAM disclosure complement each other to improve audit quality. Through this, auditors and stakeholders can obtain more reliable financial information, which ultimately contributes to improving the company's financial health and transparency. The sample in this research is external auditors who have worked for 1-5 years and more than 5 years at KAP. The data collected is primary. The type of data is quantitative data using a questionnaire formula. The sample collection technique is purposive sampling technique. The analytical tool used is SPSS version 25. Tests related to validity and reliability tests, double linear analysis, determination coefficient tests, multicolinearity tests, heterocedase tests, autocorrelation tests, hypothesis tests. The results of this research are that audit expertise has a significant effect on audit quality and audit matter disclosure has a significant effect on audit quality.
ANALISIS HUBUNGAN KEAHLIAN AUDIT DAN PENGUNGKAPAN KEY AUDIT MATTERS TERHADAP KUALITAS AUDIT Azizah, Farah Nur; Mayangsari, Sekar
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13787

Abstract

This research analyzes the impact of auditor expertise and disclosure of Key Audit Matters (KAMs) on audit quality. Auditor expertise refers to the auditor's ability to accurately identify and evaluate complex accounting issues, which is an important factor in improving audit quality. Additionally, KAM disclosures increase the transparency of the audit process, address information asymmetry, and increase reliability by clearly providing key audit matters and response plans to stakeholders. This research concludes that high auditor expertise and transparent KAM disclosure complement each other to improve audit quality. Through this, auditors and stakeholders can obtain more reliable financial information, which ultimately contributes to improving the company's financial health and transparency. The sample in this research is external auditors who have worked for 1-5 years and more than 5 years at KAP. The data collected is primary. The type of data is quantitative data using a questionnaire formula. The sample collection technique is purposive sampling technique. The analytical tool used is SPSS version 25. Tests related to validity and reliability tests, double linear analysis, determination coefficient tests, multicolinearity tests, heterocedase tests, autocorrelation tests, hypothesis tests. The results of this research are that audit expertise has a significant effect on audit quality and audit matter disclosure has a significant effect on audit quality.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Ali Sandy Mulya Andre Andika Simanungkalit Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Ayu Aulia Oktaviani Azizah, Farah Nur Bahrum, Susatyo Bambang Sudibyo Banjarnahor, Erliana Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan Wibisono Gunawan, Yovani Handayani, Dian Tri Hariranto, Susanto S. Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy Murtanto Murtanto MURTANTO MURTANTO Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Pebrianti, Risky Nila Perdana, Deden Afriyanto prihartono prihartono Prihartono Prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Rizal, Helmi Sailendra Sailendra Sailendra, Sailendra Saputra, Amir Shahira, Cindy Shanty, Dewi SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Tutik Siswanti Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi