This research aims to explore how the disclosure of Key Audit Matters (KAM)
reflects auditor competence in enhancing audit quality. Introduced by the International
Auditing and Assurance Standards Board (IAASB), KAM disclosures were designed
to improve audit transparency and accountability. By examining the length and number
of issues reported in KAM sections, this research assesses whether these elements serve
as indicators of audit quality, thereby offering insights into auditor judgment and
competence.The data utilized in this research consist of secondary data, which are
obtained in the form of Corporate Annual Report. The research uses a Modified Jones
model to measure audit quality and the proxies used to measure Key Audit Matters are
content and word counting. The sample are determined by purposive sampling method
with total 156 companies listed in Indonesia Stock Exchange (IDX) from 2022 until
2023. The research results showed that the disclosure of Key Audit Matters is
associated with the quality of auditing, specifically the length and the number of issues
disclosed in KAM have a significant impact on audit quality. Audit Fees, Company
Size, and Company Solvability (DER) that are used as control variables also
significantly influence audit quality. However, audit tenure and corporate profitability
(ROA) have no significant impact on audit quality.