<![CDATA[This study aims to analyze the effects of financial performance, going-concern opinions, and audit costs on Key Audit Matters (KAM) and to examine the role of the size of public accounting firms as a moderating variable among banking companies listed on the Indonesia Stock Exchange for the period 2022– 2025. The study employs a quantitative approach using secondary data obtained from annual reports and independent auditors’ reports. The sample consists of 38 banking companies with a total of 152 observations selected using purposive sampling. Data analysis was conducted using panel data regression with the Random Effects Model (REM) as the best-fitting model based on the results of the model selection test. Moderation testing was conducted using Moderated Regression Analysis (MRA). The results indicate that financial performance, proxied by Return on Assets (ROA), has no effect on Key Audit Matters (KAM). The going-concern opinion has a negative effect on Key Audit Matters (KAM), while audit costs have no effect on Key Audit Matters (KAM). The results of the moderation test indicate that the size of the Public Accounting Firm (PAF) does not moderate the effects of profitability or audit costs on Key Audit Matters (KAM). The findings of this study indicate that the disclosure of Key Audit Matters (KAM) is more influenced by the auditor’s professional judgment and the level of audit risk than by financial performance characteristics, audit costs, or the size of the public accounting firm.]]>
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