<![CDATA[This study aims to analyze the legal liability of auditors for violations of the Key Audit Matters provisions under Financial Services Authority Regulation Number 30 of 2023 and the forms of legal protection available for capital market investors who suffer losses due to misleading audit opinions. This research employs a normative juridical method using statutory and conceptual approaches. Legal materials were obtained through library research and analyzed qualitatively using grammatical and systematic interpretation. The findings indicate that auditor liability may extend to administrative, civil, and criminal aspects depending on the degree of fault and the resulting legal consequences. However, Financial Services Authority Regulation Number 30 of 2023 primarily focuses on the administrative relationship between auditors and the Financial Services Authority without providing direct repressive legal protection mechanisms for investors. Investor protection under the regulation remains limited because compensation can only be granted through specific action orders issued by the Financial Services Authority. This condition creates a legal vacuum regarding investors’ rights to obtain compensation for losses caused by inaccurate or misleading audit opinions. This study concludes that regulatory strengthening is necessary to ensure legal certainty and provide more effective compensation mechanisms for capital market investors.]]>
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