Determinants of Disclosure of Key Audit Matters in the Independent Auditor's Report

This research examines and analyzes the effects of audit fees, KAP size, partner's gender, auditors’ tenure, audit committee size, and overlapping audit committees on key audit matters in the independent audit report. The research employs quantitative methods, utilizing secondary data in the form of companies' annual reports. In line with this, 146 manufacturing companies were listed on the Indonesian Stock Exchange during 2022-2023, serving as the sample. Therefore, a total of 292 samples were taken. Furthermore, the data collection technique used was purposive sampling. The data analysis technique used was multiple regression. The results indicate that audit fees, partners' gender, auditors’ tenure, and audit committee size have a positive effect on the disclosure of key audit matters. Meanwhile, the size of KAP and the overlapping audit committee have a negative impact on key audit matters disclosure.