PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS  PELAPORAN KEUANGAN (Studi Pada Perusahaan Manufaktur Yang  Terdaftar Di Indeks Saham Syariah Indonesia pada tahun 2021)

Suci Nur Aisyah; Mutia Pamikatsih; Hatta Setiabudhi

Authors

Suci Nur Aisyah Prodi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Nahdlatul Ulama Al Ghazali Cilacap
Mutia Pamikatsih Prodi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Nahdlatul Ulama Al Ghazali Cilacap
Hatta Setiabudhi Prodi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Nahdlatul Ulama Al Ghazali Cilacap

Keywords:

company size, leverage, institutional ownership, quality of financial reporting

Abstract

This research is a quantitative research on manufacturing companies listed on ISSI (Indonesian Sharia Stock Index). This study aims to examine the effect of firm size, leverage, institutional ownership on the quality of financial reporting. The type of data used is secondary data in the form of financial reports originating from the IDX's official website. Data were analyzed using the Multiple Linear Regression method and processed using SPSS software version 24.00. The results of the study concluded that: (1) firm size has tcount -0.593 and sig. 0.556 > 0.05, it can be explained that company size has no effect on the quality of financial reporting, (2) leverage has tcount -2.927 and sig. 0.005 <0.05, it can be concluded that leverage has a negative effect on the quality of financial reporting, (3) institutional ownership has a tcount of 0.562 and sig. 0.576 > 0.05, it can be concluded that institutional ownership has no effect on the quality of financial reporting.