Analysis of Differences in Key Audit Matters (KAM) Disclosure Based on Auditor and Audit Committee Characteristics

Rizha Tri Lestari; Indira Januarti

doi:10.14710/jaa.22.3.93-113

DOI: https://doi.org/10.14710/jaa.22.3.93-113

Analysis of Differences in Key Audit Matters (KAM) Disclosure Based on Auditor and Audit Committee Characteristics

*Rizha Tri Lestari - Department of Accounting Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275|Universitas Diponegoro, Indonesia

Indira Januarti

- Department of Accounting Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275|Universitas Diponegoro, Indonesia

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Abstract

This study analyzes differences in KAM disclosure based on auditor and audit committee characteristics in Indonesia. The variables include auditor type, auditor specialization, audit committee size, financial expertise, meeting frequency, and the independent audit committee. Using a quantitative approach with secondary data from financial sector companies listed on the Indonesia Stock Exchange from 2022–2024, this study analyzes 299 observations. A non-parametric method, namely the Mann–Whitney test, is used to assess differences in KAM disclosure. The results show significant differences based on auditor specialization, audit committee size, and financial expertise, but no significant differences based on auditor type, meeting frequency, or the independent audit committee.

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Section: Articles

Language : EN

In Volume 23, Nomor 1, Tahun 2026

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