<![CDATA[This study aims to examine the determinants of key audit matters (KAM) disclosure in Indonesia. The sample consists of 951 companies listed on the IDX during 2022-2024. Data from 1,770 audit reports were analyzed using multiple regression analysis. The results show that audit fees and corporate governance have a positive relationship with key audit matters disclosure. However, this study fails to prove the positive relation between Big 4 auditors and key audit matters disclosure, as well as between female auditors and key audit matters disclosure. Meanwhile, the audit technology is proven to have a negative relationship with key audit matters disclosure. These results imply the importance of determining appropriate audit fees and the significance of having effective corporate governance in place.]]>
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