Analisis Faktor-Faktor yang Memengaruhi Pengungkapan Key Audit Matters di Indonesia
DOI:
https://doi.org/10.21009/Wahana.19.015Kata Kunci:
Pengungkapan Key Audit Matters, Tipe Auditor, Gender Auditor, Frekuensi Rapat Komite Audit, Kompensasi EksekutifAbstrak
Penelitian ini bertujuan untuk menguji pengaruh tipe auditor, gender auditor, frekuensi rapat komite audit, keahlian keuangan komite audit, komisaris independen, serta kompensasi eksekutif terhadap pengungkapan Key Audit Matters (KAM). Populasi yang digunakan yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022. Sampel penelitian ini dipilih menggunakan metode purposive sampling dengan total perusahaan yang dijadikan sampel sebanyak 118 perusahaan manufaktur. Metode analisis pada penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa frekuensi rapat komite audit berpengaruh positif terhadap pengungkapan KAM. Sementara itu, tipe auditor, gender auditor, keahlian keuangan komite audit, komisaris independen, serta kompensasi eksekutif tidak berpengaruh terhadap pengungkapan KAM.
Referensi
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Ferreira, C., & Morais, A. I. (2020). Analysis of the relationship between company characteristics and Key Audit Matters disclosed. Revista Contabilidade e Financas, 31(83), 262–274.
Garcia-Blandon, J., Argilés-Bosch, J. M., & Ravenda, D. (2019). Is there a gender effect on the quality of audit services? Journal of Business Research, 96(April 2018), 238–249.
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Rahaman, M. M., & Karim, M. R. (2023). How do board features and auditor characteristics shape Key Audit Matters disclosures? Evidence from emerging economies. China Journal of Accounting Research, 16(4), 100331.
Rapley, E. T., Robertson, J. C., & Smith, J. L. (2021). The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments. Journal of Accounting and Public Policy, 40(5), 106847.
Rifai, M., & Siregar, S. V. (2021). The effect of audit committee characteristics on forward-looking disclosure. Journal of Financial Reporting and Accounting, 19(5), 689–706.
Shao, X. (2020). Research on Disclosure Status and Influencing Factors of Key Audit Matters. Modern Economy, 11(03), 701–725.
Sirois, L. P., Bédard, J., & Bera, P. (2018). The informational value of Key Audit Matters in the auditor’s report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162.
Suttipun, M. (2022). External auditor and KAMs reporting in alternative capital market of Thailand. Meditari Accountancy Research, 30(1), 74–93.
Velte, P. (2020). Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports. Journal of Applied Accounting Research, 21(1), 185–200.
Wuttichindanon, S., & Issarawornrawanich, P. (2020). Determining factors of key audit matter disclosure in Thailand. Pacific Accounting Review, 32(4), 563–584. https://doi.org/10.1108/PAR-01-2020-0004
Yoga, B., & Dinarjito, A. (2021). the Impact of Key Audit Matters Disclosure on Communicative Value of the Auditor’S Report: a Systematic Literature Review. Jurnal Akuntansi Dan Keuangan Indonesia, 18(1), 15–32.
Abu, A., & Jaffar, R. (2020). Audit Committee Effectiveness and Key Audit Matters. Asian Journal of Accounting and Governance, 14(12), 1–12.
ACCA. (2018). Enhanced Auditors’ Report: A review of first-year implementation experience in Malaysia. Diakses dari https://www.accaglobal.com/content/dam/ACCA_Global/professional-insights/Enhanced-Auditor-Reporting/pi-EAR-STUDY-malaysia.pdf pada 3 Maret 2024.
Baatwah, S. R. (2023). Key Audit Matters and big4 auditors in Oman: a quantile approach analysis. Journal of Financial Reporting and Accounting, 21(5), 1124–1148.
Boonlert-U-Thai, K., & Suttipun, M. (2023). Influence of external and internal auditors on Key Audit Matters (KAMs) reporting in Thailand. Cogent Business and Management, 10(3).
Buachoom, W. (2017). Simultaneous relationship between performance and executive compensation of Thai non-financial firms. Asian Review of Accounting, 25(3), 404–423.
Chen, C., & Hassan, A. (2022). Management gender diversity, executives compensation and firm performance. International Journal of Accounting and Information Management, 30(1), 115–142.
Ferreira, C., & Morais, A. I. (2020). Analysis of the relationship between company characteristics and Key Audit Matters disclosed. Revista Contabilidade e Financas, 31(83), 262–274.
Garcia-Blandon, J., Argilés-Bosch, J. M., & Ravenda, D. (2019). Is there a gender effect on the quality of audit services? Journal of Business Research, 96(April 2018), 238–249.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (Edisi 10). Badan Penerbit Universitas Diponegoro.
Gold, A., & Heilmann, M. (2019). The consequences of disclosing Key Audit Matters (KAMs): A review of the academic literature. Maandblad Voor Accountancy En Bedrijfseconomie, 93(1/2), 5–14.
Harymawan, I., Agustia, D., Nasih, M., Inayati, A., & Nowland, J. (2020). Remuneration committees, executive remuneration, and firm performance in Indonesia. Heliyon, 6(2), e03452.
Hussin, N., Md Salleh, M. F., Ahmad, A., & Rahmat, M. M. (2023). The association between audit firm attributes and Key Audit Matters readability. Asian Journal of Accounting Research, 8(4), 322–333.
IAASB. (2011). Enhancing the Value of Auditor Reporting: Exploring Options for Change (Consultation Paper). Diakses dari https://www.ifac.org/system/files/publications/exposure-drafts/CP_Auditor_Reporting-Final.pdf pada 22 Januari 2024.
IAASB. (2013). Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs). Diakses dari http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international pada 26 Januari 2024.
IAPI. (2021). Standar Audit 701 (2021) Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen.
Kayani, U. N., & Gan, C. (2022). Executive Compensation and Firm Performance Relationship. Review of Pacific Basin Financial Markets and Policies, 25(1). https://doi.org/10.1142/S0219091522500084
Khandelwal, C., Kumar, S., Madhavan, V., & Pandey, N. (2020). Do board characteristics impact corporate risk disclosures? The Indian experience. Journal of Business Research, 121(August), 103–111.
Kumar, P. (2023). The impact of executives’ compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter? Journal of Applied Accounting Research.
Mah’d, O. A., & Mardini, G. H. (2022). Matters may matter: The disclosure of Key Audit Matters in the Middle East. Cogent Economics and Finance, 10(1), 1–21.
Özcan, A. (2021). What Factors Affect the Disclosure of Key Audit Matters? Evidence from Manufacturing Firms. International Journal of Management Economics and Business, 17(1), 149–162.
Pinto, I., & Morais, A. I. (2019). What matters in disclosures of Key Audit Matters: Evidence from Europe. Journal of International Financial Management and Accounting, 30(2), 145–162.
Rahaman, M. M., Hossain, M. M., & Bhuiyan, M. B. U. (2023). Disclosure of Key Audit Matters (KAMs) in financial reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 13(3), 666–702.
Rahaman, M. M., & Karim, M. R. (2023). How do board features and auditor characteristics shape Key Audit Matters disclosures? Evidence from emerging economies. China Journal of Accounting Research, 16(4), 100331.
Rapley, E. T., Robertson, J. C., & Smith, J. L. (2021). The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments. Journal of Accounting and Public Policy, 40(5), 106847.
Rifai, M., & Siregar, S. V. (2021). The effect of audit committee characteristics on forward-looking disclosure. Journal of Financial Reporting and Accounting, 19(5), 689–706.
Shao, X. (2020). Research on Disclosure Status and Influencing Factors of Key Audit Matters. Modern Economy, 11(03), 701–725.
Sirois, L. P., Bédard, J., & Bera, P. (2018). The informational value of Key Audit Matters in the auditor’s report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162.
Suttipun, M. (2022). External auditor and KAMs reporting in alternative capital market of Thailand. Meditari Accountancy Research, 30(1), 74–93.
Velte, P. (2020). Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports. Journal of Applied Accounting Research, 21(1), 185–200.
Wuttichindanon, S., & Issarawornrawanich, P. (2020). Determining factors of key audit matter disclosure in Thailand. Pacific Accounting Review, 32(4), 563–584. https://doi.org/10.1108/PAR-01-2020-0004
Yoga, B., & Dinarjito, A. (2021). the Impact of Key Audit Matters Disclosure on Communicative Value of the Auditor’S Report: a Systematic Literature Review. Jurnal Akuntansi Dan Keuangan Indonesia, 18(1), 15–32.
Unduhan
Diterbitkan
2024-07-19
Cara Mengutip
Qadrina, M. F., & Raharja, S. (2024). Analisis Faktor-Faktor yang Memengaruhi Pengungkapan Key Audit Matters di Indonesia. Jurnal Ilmiah Wahana Akuntansi, 19(1), 67–83. https://doi.org/10.21009/Wahana.19.015
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