Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Ekonomics, Finance, and Management Studies
Marita Marita
Universitas Pembangunan Nasional "Veteran" Yogyakarta
Religion Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Kualitas Audit Sebagai Variabel Pemoderasi Antara Key Audit Matters (KAM) dan Audit Report Lag Pruenta Azzalea Adjani; Marita Marita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10542

Abstract

This study aims to analyze the effect of KAM disclosure on audit report lag with audit quality as a moderating variable. This study was conducted on Energy Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2023-2024. This is a descriptive quantitative study using purposive sampling with a sample size of 60 companies. The analysis technique used is Moderated Regression Analysis (MRA) using SPSS version 27.0. The results of this study are: 1) KAM disclosure does not have a significant positive effect on audit report lag; 2) Audit quality has a significant negative effect on audit report lag; 3) Audit quality successfully moderates the effect of KAM disclosure on audit report lag.
Co-Authors Pruenta Azzalea Adjani