PENGARUH TATA KELOLA, KARAKTERISTIK PERUSAHAAN, DAN AUDITOR EKSTERNAL TERHADAP PENGKOMUNIKASIAN HAL AUDIT UTAMA

Sari Setyo Ningrum, NIM.: 21108040093 (2025) PENGARUH TATA KELOLA, KARAKTERISTIK PERUSAHAAN, DAN AUDITOR EKSTERNAL TERHADAP PENGKOMUNIKASIAN HAL AUDIT UTAMA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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