What two things does gravitational potential energy depend on?

Mass of the object and the distance between 2 objects of interest.
We have the equation
##E_gravity=-GMm/r##
##G## is the universal gravitational constant.
##M## is the mass of the object that provides the gravitational field.
##m## is the test object.
##r## is the distance between object with mass ##M## and the location of your object with mass ##m##.
From the equation potential is proportional to ##M## and inversely proportional to ##r##.
It does not depend on ##G## because the universal gravitational constant is well constant. May have a different value in another universe though.