PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KONSENTRASI PASAR TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research aimed to examine the effect of firm size, institutional owrnership, and market concentration on financial statement quality. The population was manufacturing companies listed on IDXduring 2019-2022. Moreover, the data collection technique used purposive sampling. In line with that, there were 53 companies as the sample. Furthermore, the data analysis technique used multiple linear regression. The result concluded that: (a) firm size did not affect financial statement quality. It meant firm size was a static innate factor. The factor could effect the quality since it had diversificasion competence of business portfolio effect and higher politics cost; (b) institutional ownership did not affect financial statememnt quality. It showed that ownership could have a negative effect as each institution had owned needs which reachable but did not suit the company’s needs. As a consequence, the owrnership did not affect the quality; (c) market concentration had a positive effect on financial statement. This showed higher market concentration would give more effective observation by the principal on the agent. Additionally, higher market concentration influenced a dominant competitive company as the comparison of performance and financial report practice to gain financial statemen quality.