TY  - THES
N1  - Yayu Putri Senjani, SE., M.Sc.
ID  - digilib70613
UR  - https://digilib.uin-suka.ac.id/id/eprint/70613/
A1  - Sari Setyo Ningrum, NIM.: 21108040093
Y1  - 2025/02/26/
N2  - This study examines the influence of Corporate Governance, Company Characteristics, and External Auditor Characteristics on the communication of Key Audit Matters (KAMs) in the healthcare sector companies listed on the Indonesia Stock Exchange (BEI), Bursa Malaysia, The Stock Exchange of Thailand (SET), and Singapore Exchange (SGX) from 2016 to 2023. The data utilized consists of panel data in the form of unbalanced data with a total of 294 observation and the panel data regression approach employed is the Random Effect Model (REM). The results show that the Audit Committee, Audit Committee Expertise, and Company Complexity have a significant positive effect on KAMs. Meanwhile, the size of the Audit Firm (AF) has a significant negative effect on KAMs. Furthermore, the Board of Directors, Audit Committee Meetings, Return on Assets (ROA), and Audit Tenure have no effect on KAMs.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Hal Audit Utama
KW  -  Tata Kelola
KW  -  ROA
KW  -  Kompleksitas
KW  -  Ukuran KAP
KW  -  Audit Tenure
M1  - skripsi
TI  - PENGARUH TATA KELOLA, KARAKTERISTIK PERUSAHAAN, DAN AUDITOR EKSTERNAL TERHADAP PENGKOMUNIKASIAN HAL AUDIT UTAMA
AV  - restricted
EP  - 171
ER  -