Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi pelaporan hal audit utama (hau) di indonesia, diantaranya pengaruh karakteristik komite audit, ukuran kantor akuntan publik (kap), dan masa kerja akuntan publik terhadap pelaporan hau. data diperoleh dari laporan auditor independen dan laporan tahunan 750 perusahaan publik yang terdaftar di bursa efek indonesia per akhir tahun 2022. data dianalisis menggunakan analisis regresi berganda. hasil analisis data mengindikasikan bahwa frekuensi rapat komite audit berpengaruh terhadap pelaporan hau. walaupun demikian, ukuran komite audit, ukuran kap, dan masa kerja akuntan publik tidak berpengaruh secara signifikan terhadap pelaporan hau. penelitian ini berkontribusi menambah pemahaman terkait hau dan faktor yang memengaruhi pelaporannya.

This study aims to examine the factors influencing the reporting of Key Audit Matters (KAM) in Indonesia, including audit committee characteristics, public accounting firm size, and auditor tenure on KAM reporting. Data were obtained from the independent auditor reports and annual reports of 750 publicly listed companies on the Indonesia Stock Exchange for the year ending in 2022. The data were analyzed using multiple regression analysis. The results of the analysis indicate that the frequency of audit committee meetings significantly influences KAM reporting. However, the size of the audit committee, public accounting firm size, and auditor tenure do not have a significant effect on KAM reporting. This research contributes to enhancing understanding of KAM and the factors influencing its occurrence.