Rhegina Rahel, . (2025) PENGARUH KARAKERISTIK AUDITOR TERHADAP PENGUNGKAPAN KEY AUDIT MATTERS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This quantitative study aims to examine the effect of auditor characteristics on the level of disclosure of important audit issues. The population of this study is all nonfinancial companies listed on the Indonesia Stock Exchange (IDX) in 2024. The selection of research samples was carried out by purposive sampling and obtained 527 companies that met the requirements. Disclosure of important audit issues is the dependent variable of the study, while the reputation of the Public Accounting Firm (KAP), female audit partners, and the experience and background of the auditor are independent factors. The data analysis of this study used multiple linear regression and STATA software version 17. The results of the study indicate that disclosure of important audit issues is not significantly influenced by the female audit partner factor or auditor experience. However, it is seen that the level of disclosure is significantly influenced by the auditor's background and the reputation of the KAP.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112150] [Pembimbing: Dewi Darmastuti] [Penguji 1: Munasiron Miftah] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Key Audit Matters Disclosure, auditor characteristics, female audit partner, auditor experience, auditor background, audit firm reputation. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RHEGINA RAHEL |
| Date Deposited: | 08 Sep 2025 06:10 |
| Last Modified: | 08 Sep 2025 06:10 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37864 |
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