THE EFFECT OF KEY AUDIT MATTERS, INDEPENDENCE, AND OBJECTIVITY ON AUDIT QUALITY : THE MODERATING ROLE OF COMPANY COMPLEXITY
DOI:
https://doi.org/10.55171/jsab.v14i1.1799Abstract
This study examine the effect of Key Audit Matters (KAM), independence, and objectivity on audit quality, with firm complexity serving moderating variable in banking companies during the 2021-2024 period. This study purposive sampling, resulting in 47 banking companies, and analyzed the data using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that KAMs (β=0.249; sig.=0.000) and independence (β=0.104. sig.=0.000) has a positive effect on audit quality. In contrastn objecitivity (β=-0.192; sig.=0.003) has a significant negative impact on audit quality. Corporate complexity moderates the influence of KAM (Sig=0.003) and objectivity (sig.=0.015), but it does not moderate the effect of independence (sig.=0.217) on audit quality. It can be concluded that audit quality is influenced by KAMs, independence, and objectivity, while firm complexity only moderates the relationships between KAMs and audit quality, between objecitivity and audit quality.References
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