PENGARUH AUDIT REPORT LAG TERHADAP KEY AUDIT MATTERS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK SYARIAH DI ASIA TENGGARA DAN GULF COORPORATION COUNCIL

Dinda Aisyah Rachmi, NIM.: 21108040076 (2025) PENGARUH AUDIT REPORT LAG TERHADAP KEY AUDIT MATTERS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK SYARIAH DI ASIA TENGGARA DAN GULF COORPORATION COUNCIL. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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	Text (PENGARUH AUDIT REPORT LAG TERHADAP KEY AUDIT MATTERS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK SYARIAH DI ASIA TENGGARA DAN GULF COORPORATION COUNCIL) 21108040076_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf Restricted to Registered users only Download (3MB) | Request a copy

Abstract

The Testing of the Effect of Audit Report Lag (ARL) on Key Audit Matters (KAMs) with Profitability (ROA) as a Moderating Variable in Islamic Banks in Southeast Asia and the Gulf Cooperation Council (GCC) Regions. This study is motivated by the inconsistent findings of the ARL-KAMs relationship in emerging markets. Data were obtained from 138 observations (46 Islamic banks over the 2022-2024 period) using the purposive sampling method. Data analysis utilized Panel Data Regression with the Random Effect (RE) estimation model, which passed classical assumption tests (Multicollinearity and Heteroscedasticity). The results indicate that ARL does not have a direct significant effect on the disclosure of KAMs. However, the interaction variable ARL x ROA shows a significant positive influence. This finding suggests that ROA acts as a strengthening moderating variable. Based on Signaling Theory, high profitability creates strong expectations for transparency, such that a long ARL in a profitable bank will significantly encourage the auditor to disclose a greater number of KAMs as compensation for the delay and as a mitigation of reputational risk. These results provide an empirical contribution that the effectiveness of the ARL signal on audit transparency depends on the performance incentives of the Islamic bank.

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