Pengaruh Fee Audit, Rotasi Audit, dan Ukuran Perusahaan terhadap Pengungkapan Key Audit Matters
Abstract
Abstract. The phenomenon in this study is a company that provides an unconditional fair audit opinion, but the company still incurs a high enough loss. The purpose of this study was to determine the effect of audit fees, audit rotation, and company size on Key Audit Matters in Manufacturing companies in 2022-2023.This research method uses a quantitative approach with panel data regression analysis using the Fixed Effect Model (FEM). With data collection through secondary data types taken from the IDX website. And the technique of taking sample data by purposive sampling.The results showed that audit fees and audit rotation had a negative effect on the disclosure of Key Audit Matters, which indicated that the higher the audit fee and the more frequent the audit rotation, the KAM disclosure tended to decrease. Conversely, company size has a positive influence on Key Audit Matters, which means that the larger the company size, the higher the level of KAM disclosure. The implications of this study are expected to provide insight for auditors, company management, and regulators in improving transparency and quality of financial statements through more optimal KAM disclosure.
Abstrak. Fenomena dalam penelitian ini adalah perusahaan yang memberikan opini audit wajar tanpa syarat, akan tetapi perusahan tersebut tetap terjadi kerugian yang cukup tinggi. Tujuan penelitian ini adalah untuk mengetahui pengaruh Fee audit, Rotasi audit, dan ukuran perusahaan terhadap Key Audit Matters pada perusahan Manufaktur tahun 2022-2023.Metode penelitian ini menggunakan metode pendekatan kuantitatif dengan analisis regresi data panel menggunakan Fixed Effect Model (FEM). Dengan pengumpulan data melalui jenis data sekunder yang di ambil dari website BEI. Dan Teknik pengambilan data sample dengan cara Purposive Sampling.Hasil penelitian menunjukkan bahwa fee audit dan rotasi audit berpengaruh negatif terhadap pengungkapan Key Audit Matters, yang mengindikasikan bahwa semakin tinggi fee audit dan semakin sering terjadi rotasi audit, maka pengungkapan KAM cenderung menurun. Sebaliknya, ukuran perusahaan memiliki pengaruh positif terhadap Key Audit Matters, yang berarti semakin besar ukuran perusahaan, semakin tinggi tingkat pengungkapan KAM. Implikasi dari penelitian ini diharapkan dapat memberikan wawasan bagi auditor, manajemen perusahaan, serta regulator dalam meningkatkan transparansi dan kualitas laporan keuangan melalui pengungkapan KAM yang lebih optimal.
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