The Effect of Key Audit Matters on Audit Cost in Indonesia

  • Authors

    • Seevaniska Amanda Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia
    • Jovan Axel Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia
    • Surya Raharja Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia
    https://doi.org/10.14419/ff0dh157

    Received date: September 8, 2025

    Accepted date: October 24, 2025

    Published date: November 28, 2025

  • Indonesian; Key Audit Matters (KAMs); Audit Cost; Board Size

  • 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.

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  • How to Cite

    Amanda, S., Axel, J. ., & Raharja, S. . (2025). The Effect of Key Audit Matters on Audit Cost in Indonesia. International Journal of Accounting and Economics Studies, 12(7), 797-805. https://doi.org/10.14419/ff0dh157