Tinjauan Literatur atas Dampak Penerapan Key audit matters terhadap Audit delay, Earning Management, dan Kualitas Audit

Nurcahya, Devi
Azmiyanti, Rizdina

Jurnal Ekonomi dan Akuntansi
Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi

This study aims to review previous literature on the impact of KAM implementation on Audit Delay, Earning Management, and Audit Quality. The method used is a systematic literature review, with articles obtained through the Publish or Perish application. The article criteria are articles indexed by SINTA and Scopus published in 2022-2025. The results of the study indicate that disclosure of Key Audit Matters can improve the quality of financial report communication and transparency so that it has a negative effect on audit delay, and can reduce the potential for earnings management. Disclosure of Key Audit Matters also shows a positive effect on audit quality because of broader disclosure, information asymmetry between stakeholders and management can be overcome