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Public Accounting Firm Characteristics On The Readability Of Key Audit Matters In Independent Auditor's Reports

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This study investigates the readability of Key Audit Matters (KAM) using the INDX
model, analyzing a sample of 448 companies listed on the Indonesia Stock Exchange (IDX)
through multiple regression analysis. Findings reveal that auditors from Big 4 firms, auditor
gender, auditors meeting frequency and company leverage negatively impact KAM readability,
leading to lower INDX scores and more complex, harder-to-read reports. In contrast, factors
such as audit fees, auditor experience, the type of KAM, audit committee size, and company
size based on total assets do not significantly influence readability. The study highlights that a
higher INDX score indicates better readability, suggesting that reports with a lower INDX
score are more difficult to understand. Limitations include a short observation period and the
potential inadequacy of the INDX model in capturing industry-specific or company-specific
nuances. Future research should extend the observation period and incorporate detailed
analyses to better understand long-term impacts and variations in KAM readability across
different contexts, enhancing audit reporting transparency and effectiveness.
Keyword: Readability of Key Audit Matters, Public Accounting Firm Characteristics

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6. 2 DIL p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RMS Surakarta., 2024

Deskripsi Fisik

21 cm, 146 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6. 2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Dila Viera Santy

Versi lain/terkait

Lampiran Berkas

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