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All Journal Jurnal Riset Terapan Akuntansi Jurnal Akademi Akuntansi (JAA)
Diajeng Fitri Wulan
Fakultas Ekonomi dan Bisnis, Universitas Lampung
Economics, Econometrics & Finance

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Analisis Nilai Relevansi Pengungkapan Corporate Social Responsibility Dengan Diversitas Direksi Sebagai Variabel Moderasi Diajeng Fitri Wulan; Lindrianasari Lindrianasari; Yunia Amelia; Rindu Rika Gamayuni
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.19968

Abstract

This study aims to see the value relevance ​​of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report by using purposive sampling. This study examines the effect of CSR Disclosure on value relevance with board diversity (gender, age, and education) as the moderating variable. By using statistical descriptive tests and regression analysis, it is ensured that CSR Disclosure does not affect the value of relevance, meaning that it does not affect the reactions and considerations of investors’ decisions. The moderating variable also cannot provide a significant influence on CSR Disclosure and its effect on the value relevance. This is because of investors’ considerations that are still focused on the company’s financial performance compared to the company’s non-financial performance companies. The contribution of this research can be used as reference in decisions and policies in the company’s annual reporting to influence market reactions to information disclosure. In addition, it can also be used as a reference for the regulators to pay more attention to the CSR disclosure of the companies to be more thorough.
TREND DAN DETERMINAN KEY AUDIT MATTERS (ISA 701): STUDI LITERATUR TAHUN 2016-2025 Diajeng Fitri Wulan
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v9i2.11199

Abstract

This study examines the trends, determinants, and impact of Key Audit Matters (KAM) disclosures based on International Standard on Auditing (ISA) 701 from 2016 to 2025. Utilizing a Systematic Literature Review (SLR) with the PRISMA framework methodology, 73 Scopus indexed articles were analyzed. The findings reveal a shift in trends from descriptive identification of KAMs to evaluating their impact and effectiveness, including effects on audit quality and investor perceptions. The most frequently disclosed KAM topics are goodwill impairment and fair value measurements, while Environmental, Social, and Governance (ESG) issues are rarely integrated. KAM disclosures enhance financial reporting transparency and management accountability, despite challenges such as the use of boilerplate language and auditor inconsistencies. Significant differences in KAM practices were found between emerging countries (fewer and generic) and developed countries (more detailed and systematic). Keywords: Key Audit Matters, ISA 701, Audit Quality, Literature Review
Co-Authors Amelia, Yunia Lindrianasari Rindu Rika Gamayuni