To find the matrix of the reflection $f$, it suffices to find $f(e_1)$ and $f(e_2)$, where $e_1=(1,0)$ and $e_2=(0,1)$. Both vectors have unit lengths and the same will be true for their images.
It might help if you draw a picture.
The vector $e_1$ is at angle $0$ and the image $f(e_1)$ will have angle $\theta$, so it is the vector
$$f(e_1)=(\cos\theta,\sin\theta).$$
To find $f(e_2)$ the computation is slightly more complicated. Notice that $e_2$ has angle $\pi/2$ with the $x$-axis. And we have the axis of reflection, which is the line with the angle $\theta/2$. So the angle between $e_2$ and the axis of reflection is $\alpha=\pi/2-\theta/2$. And the angle of $f(e_2)$ will be $\pi/2-2\alpha$. (Notice that if we rotate $e_2$ by the angle $-\alpha$, we get a vector which is in the direction of the reflection axis.
If we do it once again, it is the result of reflection.) So we need to calculate $\pi/2-2\alpha$.
Now it is some simple algebraic manipulation
$$\frac\pi2-2\alpha = \frac\pi2-2\left(\frac\pi2-\frac\theta2\right) = \theta-\frac\pi2.$$
(As a kind of sanity check you might notice that $\frac{\frac\pi2+\left(\theta-\frac\pi2\right)}2=\frac\theta2$, so the reflection axis is exactly in the middle between $e_2$ and $f(e_2)$, just as expected.)
We know that the angle is $\theta-\pi/2$ and the vector has unit length, which means
$$f(e_2)=\left(\cos\left(\theta-\frac\pi2\right),\sin\left(\theta-\frac\pi2\right)\right).$$
This can be further simplified. We have
$\cos\left(\theta-\frac\pi2\right)=\cos\left(\frac\pi2-\theta\right)=\sin\theta$ and
$\sin\left(\theta-\frac\pi2\right)=-\sin\left(\frac\pi2-\theta\right)= -\cos\theta$.
So we got
$$f(e_2)=(\sin\theta,-\cos\theta).$$
And the matrix of the linear transformation is
$$\begin{pmatrix}
\cos\theta & \sin\theta \\
\sin\theta & -\cos\theta \\
\end{pmatrix}.$$
The determinant is
$$\begin{vmatrix}
\cos\theta & \sin\theta \\
\sin\theta & -\cos\theta \\
\end{vmatrix}=-\cos^2\theta-\sin^2\theta=-1.$$
(Exactly as expected, since this linear transformation preserves lengths but changes orientation.)