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All Journal Ekonomi Islam Indonesia Review on Islamic Accounting
Rahmah, Faatih
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Relationship Between Companies Characteristics and Key Audit Matters (KAM): A Case Study of ISSI Indexed Companies Durohman, Hapid; Rahmah, Faatih; Manika, Quri Zahra
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.679

Abstract

The role of the audit profession and the implementation of new audit standards are aimed at improving the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor's report. This inclusion aims to enhance the communicative value of audit reports, providing users with greater transparency. This study aims to contribute to the current literature by determining the matters which should be included as KAMs and the factors affecting KAM disclosure. It also examines the relationship between the total number of KAMs, nominal of KAMs and firm level characteristics. This study employs descriptive quantitative approach which use secondary data from 385 companies listed on the Indonesian Stock Exchange (IDX) and indexed by ISSI. The research utilizes two methods, namely multiple linear regression, and logistic regression. The findings of this study reveal that the variables of complexity, financial performance, and financial indebtedness exert a significant influence on the total number of Key Audit Matters (KAMs). Additionally, the variables of opinion and financial performance significantly impact the nominal Key Audit Matters (KAMs).
What is the Actual Effect of Islamic Finance Development on the Environment? A Meta-Analysis Durohman, Hapid; Setyawati, Nadya; Rahmah, Faatih
Ekonomi Islam Indonesia Vol. 7 No. 2 (2025): Ekonomi Islam Indonesia
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/eii.v7i2.681

Abstract

Over the last three decades, Islamic finance has overgrown in global financial markets. However, several previous studies have found that economic improvement and rapid growth of the financial sector will negatively impact environmental quality. The impact of Islamic finance on the environment based on the existing literature shows varying results. Even though much research discusses the influence of Islamic finance developments on the environment, existing studies still need to be developed to obtain relevant policy recommendations. Therefore, this research was done to analyze the relationship between the development of Islamic finance and environmental aspects from various previous studies. This study uses the meta-analysis method, a statistical approach to combine evidence from different studies (heterogeneity) quantitatively. This study uses data derived from 9 previous studies. To get a depth view of the studies from multiple databases used as observations in this research. Based on the results of a meta-analysis on CO2 emissions, it can be seen that there are indications of an association between the development of Islamic finance and carbon emissions, although not significant. this study concludes that Islamic finance can reduce environmental problems, including in Indonesia. This study recommends several recommendations, including unify standards and reporting, spur innovation, and reduce barriers and costs for issuers while increasing transparency and awareness for investors of Islamic financial instruments, such as green sukuk.
Co-Authors Durohman, Hapid Manika, Quri Zahra Setyawati, Nadya