EXPLORING THE ROLE OF KEY AUDIT MATTERS DISCLOSURE IN MITIGATING INVESTMENT RISK

DOI:

https://doi.org/10.29303/akurasi.v8i1.703

Penulis

  • Randy Kuswanto a:1:{s:5:"en_US";s:32:"Wiyatamandala School of Business";}
  • Angelita Wiyatamandala School of Business

Kata Kunci:

SA701, hal audit utama, risiko investasi, bei, laporan auditor independen

Abstrak

enelitian ini mengkaji dampak pengungkapan Key Audit Matters (KAM) terhadap risiko investasi dalam konteks transparansi audit Indonesia yang terus berkembang. Penelitian ini dilatarbelakangi oleh implementasi SA701 yang mewajibkan pengungkapan KAM dalam laporan audit. Tujuan penelitian ini adalah untuk menyelidiki bagaimana berbagai aspek pengungkapan KAM memengaruhi persepsi risiko investor. Dengan menggunakan pendekatan kuantitatif, kami menganalisis data lebih dari 700.000 data terkait saham dan 1.358 observasi pada seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2023. Hasil analisis regresi menunjukkan bahwa pengungkapan KAM yang mendalam (KAM2) secara signifikan mengurangi risiko investasi, sementara jumlah KAM yang diungkapkan (KAM1) dan informasi moneter (KAM3) tidak menunjukkan efek signifikan. Temuan ini menegaskan pentingnya pengungkapan audit yang kontekstual dan komprehensif dalam mengurangi asimetri informasi. Penelitian ini memberikan kontribusi literatur dengan menekankan peran transparansi audit di pasar berkembang serta menyajikan rekomendasi praktis bagi regulator untuk meningkatkan standar pelaporan KAM.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2025-06-18

Cara Mengutip

Kuswanto, R., & Angelita. (2025). EXPLORING THE ROLE OF KEY AUDIT MATTERS DISCLOSURE IN MITIGATING INVESTMENT RISK. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(1), 151–168. https://doi.org/10.29303/akurasi.v8i1.703

Terbitan

Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025

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