<![CDATA[This study analyzes the factors influencing Key Audit Matters (KAM) disclosure levels in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using purposive sampling, a final sample of 433 observations was obtained. Hypothesis testing was conducted using multiple linear regression analysis with a 1,000-sample Bootstrap approach. The empirical results demonstrate that accounting complexity has a significant positive relationship with KAM disclosure. Conversely, auditor quality has a significant negative relationship, indicating that Big Four auditors are more selective in reporting KAM. Meanwhile, board of commissioner independence, audit committee size, audit committee meeting frequency, and all financial control variables show no significant relationship. This study contributes to agency theory and provides insights for regulators and investors regarding audit risk transparency in the manufacturing sector.]]>
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