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All Journal Jurnal Literasi Akuntansi
Mahardika Hillary Dwinda Fatmawati
Universitas Stikubank Semarang
Economics, Econometrics & Finance Engineering Social Sciences

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Faktor – Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Sektor Kesehatan di BEI 2023-2025 Mahardika Hillary Dwinda Fatmawati; Maryono; Sri Sudarsi; Ali Maskur
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.320

Abstract

Purpose: This study aims to examine and analyze the influence of institutional ownership, company size, leverage and audit quality on financial statement integrity. Method: The study used secondary data with a quantitative approach. The sampling technique used purposive sampling on 31 healthcare companies listed on IDX 2023 – 2025 period, resulting in 93 observations. Analysis was performed using multiple linier regression using IBM SPSS software. Finding: The result show that institusional ownership has a negative and significant effect on financial statement integrity. Company size has no significant effect, while leverage and audit quality have a positive and significant effect. Novelty: this study expands on previous research by adding company size an independent variable. Keywords: Financial statement integrity, institutional ownership, company size, leverage, audit quality.
Co-Authors Ali Maskur Maryono Maryono Sri Sudarsi