Year: 2025
Type: article
Abstract: The purpose of this research is to see the effect caused by the application of Key Audit Matters (KAMs) and Board of Commissioners Size on audit costs in Indonesia and moderated by the Board of Commissioners Size variable. The population and sample are companies listed on the Indonesia Stock Exchange (IDX) in 2022 that meet the research requirements. The Partial Lease Square (PLS) method was chosen as the research method. This study proves that there is a significant relationship between board size and audit fees which explains that the more boards of commissioners, the more audit fees will increase. However, the authors did not find a significant relationship between KAMs and audit fees and board size as moderation. This literature is useful for companies and independent auditors in making future decisions and is practically and theoretically useful for future research references. This study has a contribution to the literature which is considered as an assessment of the changes in regulations regarding the application of Key Audit Matters (KAMs) to audit fees. This study also uses corpo-rate governance variables to serve as moderating variables in the relationship between Key Audit Matters (KAMs) and audit fees.
DOI: 10.14419/ff0dh157
Authors: Seevaniska Amanda, Jovan Axel, Surya Raharja
Institution: Diponegoro University
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7111132893
FWCI:
Cites:
Cited by:
Related to: