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All Journal Riset Akuntansi dan Keuangan Indonesia
Dian Indira Kusuma, Poppy
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Economics, Econometrics & Finance

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Determinants of Key Audit Matters Disclosure: Evidence from Indonesia Pertiwi Khoerunnissa, Gina; Dian Indira Kusuma, Poppy; Jannah, Miftakhul
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.12751

Abstract

This study aims to examine the determinants of key audit matters (KAM) disclosure in Indonesia. The sample consists of 951 companies listed on the IDX during 2022-2024. Data from 1,770 audit reports were analyzed using multiple regression analysis. The results show that audit fees and corporate governance have a positive relationship with key audit matters disclosure. However, this study fails to prove the positive relation between Big 4 auditors and key audit matters disclosure, as well as between female auditors and key audit matters disclosure. Meanwhile, the audit technology is proven to have a negative relationship with key audit matters disclosure. These results imply the importance of determining appropriate audit fees and the significance of having effective corporate governance in place.
Co-Authors MIFTAKHUL JANNAH Pertiwi Khoerunnissa, Gina