Peran Gender dalam Pengaruh Key Audit Matters terhadap Kualitas dan Fee Audit di Indonesia

Tiara Rani Santoso (Universitas Tidar, Kota Magelang)
Hesiya May Ghaisani (Universitas Tidar, Kota Magelang)
Afif Musthafa (Universitas Tidar, Kota Magelang)
Ronia Tambunan (Universitas Maritim Raja Ali Haji, Kota Tanjungpinang)

TIN: TERAPAN INFORMATIKA NUSANTARA
Vol 7 No 3 (2026): August 2026

This study aims to examine the effect of Key Audit Matters (KAM) on audit quality and audit fees and to investigate the moderating role of auditor gender. The implementation of KAM as part of audit reporting reform is expected to enhance transparency and the informational value of the auditor’s report, thereby reducing information asymmetry between management and stakeholders. This study employs a quantitative approach using purposive sampling and obtains 264 firm-year observations from publicly listed companies during the observation period. Data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and moderating relationships among variables. The results indicate that KAM has a positive and significant effect on both audit quality and audit fees. These findings suggest that more extensive and informative KAM disclosures reflect greater audit effort and more rigorous risk assessment in significant audit areas, which ultimately improves audit quality. In addition, the increased complexity and intensity of audit procedures associated with KAM disclosures lead to higher audit fees as an economic consequence of enhanced audit effort. The moderation analysis further reveals that female auditors strengthen the positive relationship between KAM and audit fees, indicating that higher levels of prudence and risk sensitivity contribute to more intensive audit procedures and higher audit pricing. However, auditor gender does not moderate the relationship between KAM and audit quality. This study provides empirical contributions to the literature on audit reporting effectiveness and highlights the role of auditor characteristics in shaping audit outcomes and their economic implications.