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KEY AUDIT MATTERS: PENGARUH KARAKTERISTIK AUDITOR DAN KOMITE AUDIT PADA PERUS…
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 S…
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- xviii, 137 hlm.; ilus.; tab.; 29 cm.
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- T1931452026
PENGARUH KEY AUDIT MATTERS TERHADAP ORIENTASI FINANSIALISASI KORPORASI DENGAN…
This study aims to examine the influence of Key Audit Matters (KAMs) disclosure on corporate financialization with auditor reputation as a moderating variable. The research objects are basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2023 to 2024. Using purposive sampling, this study obtained a total of 81 companies with 162 observations. The data analysis te…
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- xix, 108 hlm.; ilus.; tab.; 29 cm.
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- T1931492026
PENGARUH OPINI AUDIT DAN KEY AUDIT MATTERS TERHADAP AUDIT REPORT LAG PADA SEK…
Penelitian ini bertujuan untuk pengaruh Opini Audit dan Key Audit Matters terhadap Audit Report Lag. Populasi penelitian ini adalah seluruh Perusahaan Non-Keuangan di Bursa Efek Indonesia (BEI) dalam rentang waktu tahun 2022-2024. Variabel yang digunakan dalam penelitian ini adalah Audit Report Lag sebagai variabel dependen. Variabel independent yang digunakan pada penelitian adalah Opini Audit…
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- xv, 98 hlm.; ilus.; tab.; 29 cm.
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- T1850362025
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