JURNAL EKSPLORASI AKUNTANSI

When CEOs Shape Audits: Leadership Power Behind Key Audit Matters

2026-08-10T02:35:36+00:00

This study investigates the impact of CEO characteristics on Key Audit Matter (KAM) disclosure in Indonesian publicly traded companies in response to increasing regulatory demands for audit transparency. Based on agency theory and upper echelon theory, this study examines whether CEO gender, family affiliation, financial expertise, tenure, and narcissism influence the extent of KAM disclosure. This study applies a quantitative approach by analysing panel data from 555 non-financial companies listed on the Indonesia Stock Exchange during 2022–2023, resulting in 1,110 firm-year observations. Data were obtained from annual reports and independent auditor reports and analysed using panel data regression with a Random Effect Model. The findings show that CEO tenure and CEO narcissism positively and significantly influence KAM disclosure, while CEO gender, family affiliation, and financial expertise show no significant effect. These results indicate that KAM disclosure is influenced not only by firm-level factors but also by individual CEO traits. Practically, the findings suggest that auditors and regulators should consider executive experience and behavioural traits when evaluating audit transparency and the effectiveness of KAM disclosure. This study contributes to the audit literature by applying upper echelon theory to KAM disclosure and incorporating CEO psychological characteristics in an emerging market context.

Analisis Determinan Keinginan Pindah Kerja Auditor: Studi Empiris pada KAP di Kota Bandar Lampung

2026-08-10T02:35:45+00:00

Public Accounting Firm (KAP) partners need to maintain turnover intentions to improve auditor staff loyalty. This research aims to obtain empirical evidence on the influence of auditor performance, affective commitment, job satisfaction, work overload, work-related stress, and gender on auditor turnover intentions. The research method used a survey method. Sampling used a convenience sampling method with the criteria of public accountants working at KAPs in Bandar Lampung City. The data collection technique was primary data using a questionnaire. The data was processed using the Smart PLS program. The hypothesis raised stated that auditor performance, affective commitment, work overload, work-related stress, and gender have a positive influence on auditor turnover intentions. However, job satisfaction has a negative influence on auditor turnover intentions. The results of the study indicate that job satisfaction has a significant negative influence on auditor turnover intentions, while auditor performance, affective commitment, work overload, work-related stress, and gender do not affect auditor turnover intentions.

Pengaruh Whistleblowing System terhadap Fraud Prevention pada Perusahaan Sektor Keuangan Listing di BEI Periode 2022-2024

2026-08-10T02:35:49+00:00

Fraud is a major risk for the financial sector because it can create substantial financial losses and weaken public confidence. This research analyzes the role of the whistleblowing system in preventing fraud, while using firm size as a control variable. The study focuses on financial sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. A quantitative method was applied using secondary data from 195 firm-year observations, and the data were tested through panel data regression with robust standard errors. The findings show that the whistleblowing system has a significant positive influence on fraud prevention. In contrast, firm size does not show a significant effect. Overall, the research model is statistically significant and explains 28.9% of the variation in fraud prevention. These results suggest that an effective whistleblowing system can support stronger corporate governance and help companies reduce the risk of fraud.