Ownership Structure, Firm Size, And Audit Quality As Determinants of Financial Reporting Integrity
DOI:
https://doi.org/10.31849/ypzvbh52Keywords:
Institutional Ownership, Managerial Ownership, Firm Size, Audit Quality, Financial Reporting IntegrityAbstract
This study aims to examine the effect of institutional ownership, managerial ownership, firm size, and audit quality on financial reporting integrity in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period. Financial reporting integrity is measured using accounting conservatism. This study employs a quantitative explanatory approach using purposive sampling, resulting in 44 companies as the sample. Data are analyzed using multiple linear regression. The results indicate that institutional ownership has a significant positive effect on financial reporting integrity, suggesting that institutional investors play an important role in monitoring management and reducing opportunistic behavior. In contrast, managerial ownership, firm size, and audit quality do not have a significant effect on financial reporting integrity. These findings imply that not all corporate governance mechanisms function effectively in improving financial reporting integrity, particularly in the context of infrastructure firms in an emerging market.
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