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So you mean the ABI of B contains more than the intended API?

Maybe it should then not be part of the public API?

But yeah, an intermediate module C could decouple it if that is what you need and want

My intend is to ensure that A is not recompiled when B changes. But I currently noticed that if I already code against a single interface and don't make chnages to this interface - which is the only part of the ABI of B - then A won't never recompile for changes I made in B. Is that correct? If yes I don't actually need the new module except maybe to establish strict boundaries

Yes, if you only change implementations, or things not part of the ABI in B, then A will not recompile.
Well, for Java at least. I'm not sure about Kotlin.