The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure. The population consists of manufacturing firms listed on the Indon...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2025-06-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/45155 |
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| author | Khairul Insan Al Amin R. R. Sri Handayani |
| author_facet | Khairul Insan Al Amin R. R. Sri Handayani |
| author_sort | Khairul Insan Al Amin |
| collection | DOAJ |
| description | This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure. The population consists of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023. The samples were selected using a purposive sampling technique, resulting in 245 firm-year observations. Using multiple linear regression analysis, this study found that audit fees positively affect KAM disclosure, while audit firm reputation, auditor industry specialization, auditor rotation, and audit tenure did not have a significant impact. The findings imply that financial incentives, such as higher audit fees, may encourage auditors to provide more detailed and transparent KAM disclosures. |
| format | Article |
| id | doaj-art-bf6daf38e85f45f0b872f6a387ae7bf0 |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-bf6daf38e85f45f0b872f6a387ae7bf02025-08-20T03:31:38ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432025-06-0112113315210.24815/jdab.v12i1.4515520581The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing CompaniesKhairul Insan Al Amin0R. R. Sri Handayani1Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas DiponegoroDepartemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas DiponegoroThis study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure. The population consists of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023. The samples were selected using a purposive sampling technique, resulting in 245 firm-year observations. Using multiple linear regression analysis, this study found that audit fees positively affect KAM disclosure, while audit firm reputation, auditor industry specialization, auditor rotation, and audit tenure did not have a significant impact. The findings imply that financial incentives, such as higher audit fees, may encourage auditors to provide more detailed and transparent KAM disclosures.https://jurnal.usk.ac.id/JDAB/article/view/45155audit feeaudit firm reputationauditor industry specializationauditor rotationaudit tenurekey audit matters |
| spellingShingle | Khairul Insan Al Amin R. R. Sri Handayani The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies Jurnal Dinamika Akuntansi dan Bisnis audit fee audit firm reputation auditor industry specialization auditor rotation audit tenure key audit matters |
| title | The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies |
| title_full | The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies |
| title_fullStr | The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies |
| title_full_unstemmed | The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies |
| title_short | The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies |
| title_sort | role of auditor characteristics in key audit matters disclosures evidence from indonesian listed manufacturing companies |
| topic | audit fee audit firm reputation auditor industry specialization auditor rotation audit tenure key audit matters |
| url | https://jurnal.usk.ac.id/JDAB/article/view/45155 |
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