Pengaruh Tingkat Profitabilitas, Ukuran Perusahaan dan Jenis Kantor Akuntan Publik terhadap Key Audit Matters dengan Audit Fee sebagai Variabel Moderasi: (Studi Kasus Perusahaan Manufaktur di Bei Tahun 2022-2024)

Adam Azmi Fauzi

Jurnal Ekonomi dan Pembangunan Indonesia
Vol. 4 No. 2 (2026): Mei: Jurnal Ekonomi dan Pembangunan Indonesia

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.