SARI, Intan Puspita; FITRARENA WIDHI RIZKYANA. The Effect of Operational Complexity, Firm Size, Audit Tenure, and Audit Firm Size on Key Audit Matters Disclosure: Evidence from Indonesian Consumer Non-Cyclicals Companies (2022–2025) . JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), [S. l.], v. 10, n. 2, p. 372–384, 2026. DOI: 10.36555/jasa.v10i2.3074. Disponível em: https://journalfeb.unla.ac.id/index.php/jasa/article/view/3074. Acesso em: 4 nov. 2026.