Kualitas Audit Sebagai Variabel Pemoderasi Antara Key Audit Matters (KAM) dan Audit Report Lag

Pruenta Azzalea Adjani (Universitas Pembangunan Nasional "Veteran" Yogyakarta)
Marita Marita (Universitas Pembangunan Nasional "Veteran" Yogyakarta)

Journal of Ekonomics, Finance, and Management Studies
Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

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.