<![CDATA[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.]]>
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