Skripsi

KEY AUDIT MATTERS: PENGARUH KARAKTERISTIK AUDITOR DAN KOMITE AUDIT PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2022—2024

---

This research aims to provide empirical evidence the relationship between auditor and audit committee characteristics on the disclosure of Key Audit Matters (KAM). KAM disclosure is measured using two indicators: KAM topic diversity and number of KAM. This study uses panel data with a 3-year observation period. The sample consists of consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling, this study obtained 121 companies with 305 observations. The results of panel data regression analysis with random effect models and robust standard errors in the STATA 17 application show that audit fee, audit tenure, auditor industry specialization, audit firm reputation, audit committee size, audit committee meeting frequency, audit committee gender diversity, and audit committee financial expertise have no significant effect on KAM topic diversity. However, audit committee financial expertise has a significant effect on the number of Key Audit Matters, while the other variables have no significant effect.

---

Availability

Detail Information

Series Title

-

Call Number

T1931452026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 137 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Prodi Ekonomi Akuntansi
Audit Matters

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment