ActionBar com o botão voltar usando o Material 3

MainActivity.kt

package com.example.myapplication

import android.os.Bundle
import android.view.MenuItem
import androidx.appcompat.app.AppCompatActivity

class MainActivity : AppCompatActivity() {
    override fun onCreate(savedInstanceState: Bundle?) {
        super.onCreate(savedInstanceState)
        setContentView(R.layout.activity_main)
        
        // Tornando o botão voltar da ActionBar visivel 
        supportActionBar?.setDisplayHomeAsUpEnabled(true)
    }

    // Adicionando ação para  finalizar a activity quando apertar o botão voltar
    override fun onOptionsItemSelected(item: MenuItem): Boolean {
        when (item.itemId) {
            android.R.id.home -> {
                finish()
                return true
            }
        }
        return super.onOptionsItemSelected(item)
    }
}

themes.xml

<resources xmlns:tools="http://schemas.android.com/tools">
    <!-- Base application theme. -->
    <style name="Base.Theme.MyApplication" parent="Theme.Material3.DayNight">
        <!-- Customize your light theme here. -->
        <!-- <item name="colorPrimary">@color/my_light_primary</item> -->
    </style>

    <style name="Theme.MyApplication" parent="Base.Theme.MyApplication" />
</resources>