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p-Index From 2020 - 2025
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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Rona Majidah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinasi Pengungkapan Key Audit Matters: Perspektif Teori Audit Expectation Gap Fatkhur Rohman; Widya Rizki Eka Putri; Syaharani Noer Fathia; Ayu Dwiny Octary; Rona Majidah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4228

Abstract

This study aims to explore the factors influencing the disclosure of Key Audit Matters (KAM) in audit reports, using the Audit Expectation Gap Theory as a theoretical framework. Based on a literature review of 15 articles published between 2020 and 2025, it was found that factors such as company characteristics (size and complexity), auditor characteristics (experience and specialization), and corporate governance significantly influence the quality and quantity of Key Audit Matters disclosure. Larger and more complex companies tend to disclose more Key Audit Matters, while auditors from large firms provide more detailed disclosures. Furthermore, disclosures that are too generic or use overly formal and non-specific language risk exacerbating the expectation gap. Therefore, it is essential for regulators and auditors to continually improve guidelines and evaluate the implementation of Key Audit Matters to meet transparency and accountability goals.
Analisis Pengaruh Penerapan Corporate Governance Terhadap Integrated Reporting Thisya Audina; Agrianti Komalasari; Rona Majidah
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.1009

Abstract

This study aims to analyze the effect of Corporate Governance on Integrated Reporting (IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate Governance is measured using three indicators: Corporate Governance Perception Index (CGPI) score, the number of board of directors, and the number of audit committee members. Integrated Reporting is assessed based on the seven elements recommended by the International Integrated Reporting Council (IIRC). The sample was selected using purposive sampling, resulting in 55 SOEs. The data were analyzed using multiple linear regression with the aid of SPSS. The results show that CGPI and the board of directors have a positive and significant effect on Integrated Reporting, while the audit committee has no significant effect. These findings support agency theory, indicating that strong corporate governance plays an essential role in promoting transparency and accountability in reporting. The study implies the need to strengthen governance structures and encourages regulators to consider adopting IR as a future reporting standard.
Co-Authors Ayu Dwiny Octary Komalasari, Agrianti Rohman, Fatkhur Syaharani Noer Fathia Thisya Audina Widya Rizki Eka Putri