Vivi Apriliany, Dewi Pebriyani

Pengaruh Pengungkapan Key Audit Matters dan Kompetensi Auditor terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Indonesia

Introduction

Pengaruh pengungkapan key audit matters dan kompetensi auditor terhadap kualitas audit: studi empiris pada kantor akuntan publik di indonesia. Telusuri pengaruh Key Audit Matters (KAM) dan kompetensi auditor terhadap kualitas audit di Kantor Akuntan Publik (KAP) Indonesia. Studi empiris ini menunjukkan dampak positif dan signifikan.

Abstract

This study aims to determine the effect of key audit matters (KAM) disclosure and auditor competence on audit quality (an empirical study of public accounting firms in Indonesia). The population in this study was all external auditors working at Public Accounting Firms (KAP) in Indonesia registered with the Indonesian Institute of Certified Public Accountants. The sampling technique used simple random sampling. The sample size was determined using the Lemeshow formula. The total sample size in this study was 121 external auditors. This research is quantitative. The data source in this study was primary data distributed by questionnaires to external auditors through the LinkedIn platform. Data analysis used multiple linear regression. The results of this study indicate that key audit matters (KAM) disclosure and auditor competence have a positive and significant effect on audit quality.

Review

This study investigates the crucial relationship between Key Audit Matters (KAM) disclosure, auditor competence, and audit quality within the context of Indonesian Public Accounting Firms. The research addresses a relevant topic, particularly in light of evolving auditing standards and the increasing emphasis on transparency and auditor capabilities. The findings, indicating a positive and significant effect of both KAM disclosure and auditor competence on audit quality, offer valuable insights for practitioners, regulators, and academics. This positive correlation suggests that enhanced transparency through KAM and the cultivation of skilled auditors are vital drivers for improving the overall quality of audit services. Methodologically, the study employs a quantitative approach, gathering primary data from 121 external auditors using questionnaires distributed via LinkedIn. The choice of external auditors as the sample population is appropriate given the research objectives, and the use of simple random sampling, with sample size determined by the Lemeshow formula, indicates an effort towards statistical rigor. However, the abstract's brevity leaves some questions regarding the operationalization of key variables like "audit quality," "KAM disclosure," and "auditor competence," which are often complex to measure, especially through self-reported perceptions. Further detail in the full paper on the specific questionnaire items and scales used would be essential for evaluating the validity and reliability of these constructs, particularly how perceptions of KAM disclosure translate into actual impact on audit quality. While the positive and significant results are compelling, the generalizability of these findings should be considered, as the study is confined to the Indonesian context and relies on self-reported data. The use of LinkedIn for data collection, while convenient, could also introduce potential biases related to respondent demographics or engagement levels that might not fully represent the broader population of external auditors. Future research could benefit from incorporating objective measures of audit quality (e.g., restatements, going concern opinions, enforcement actions) or gathering perceptions from other stakeholders, such as audit committee members or financial statement users. Nonetheless, this study provides a solid foundation, reinforcing the importance of auditor skills and transparent communication in enhancing the credibility and reliability of financial reporting.

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