The effect of key audit matters on the audit report lag: moderate of audit specialization

Kennardi Tanujaya (Faculty of Business and Management, Internasional Batam University, Batam, Indonesia)
Supriyanto (Faculty of Business and Management, Internasional Batam University, Batam, Indonesia)
Colleen Cendana Tok (Faculty of Business and Management, Internasional Batam University, Batam, Indonesia)

Jurnal Akademi Akuntansi (JAA)
Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)

Purpose: This study aims to analyze the influence of Key Audit Matters (KAM) on audit report lag (ARL) and the moderating role of auditor specialization in this relationship. Methodology/approach: This study employed a causal method with a quantitative approach. The sample size was 621 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023, using a purposive sampling technique. Secondary data was obtained from annual reports downloaded from www.idx.co.id and each company's official website. The data was processed using Stata software. Findings:  The results showed that the number and complexity of KAMs positively affected ARL, indicating an increase in audit time as audit complexity increased. Furthermore, auditor specialization was shown to weaken the positive effect of KAMs on ARL. Practical and Theoritical contribution/Originality: The originality of this study lies in the placement of auditor specialization as a factor that changes the influence of KAM on ARL. Research Limitation:  The study uses secondary data from annual reports so the measurability of KAM depends on how the auditor writes the narrative.