Pengaruh Biaya Audit, Reputasi KAP, dan Masa Perikatan Audit terhadap Pengungkapan Hal Audit Utama (Studi Empiris pada Perusahaan Sektor Keuangan di Bursa Efek Indonesia Tahun 2023-2025)

Journal: Economics, Business, Management, & Accounting Journal (Ebisma)

Publication: 2026-09-25

DOI: 10.61083/ebisma.v6i3.320

Abstract

Financial sector stability demands high transparency in risk reporting to bridge the audit expectation gap between auditors and public users. This study aims to examine the influence of audit fees, audit firm reputation, and audit tenure. Audit on the disclosure of Key Audit Matters (KAM) in Indonesian financial companies listed on the IDX for the 2023-2025 period. Using a quantitative explanatory design with 243 panel data observations, data were analyzed through Random Effect Model (REM) regression. The results of the statistical testing demonstrate that audit fees and Audit tenure have a significant positive effect on kam disclosure, indicating that adequate economic resources and entity-specific knowledge accumulation are crucial drivers for transparency. Conversely, audit firm reputation (Big 4 vs Non-Big 4) does not significantly impact the extent of risk reporting. These findings suggest that the implementation of Standar Audit (SA) 701 has successfully created a standardization of reporting quality across all levels of audit firms in Indonesia. Consequently, auditors from medium-scale local firms show equivalent analytical sharpness as global firms in identifying entity risks. This research contributes to the governance literature by proving that transparency in the financial sector is not dictated by institutional size but by resource adequacy and engagement duration.