Pengaruh Kualitas Audit, Ukuran Perusahaan, dan Leverage terhadap Kualitas Laporan Keuangan Pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2024

Abstract

This study aims evaluate the impact of audit quality, company size and debt ratio on the quality of financial statements in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. This study applies a quantitative method through multiple linear regression analysis. The data source comes from secondary information taken from the company’s annual financial report available on the IDX official website. The research sample included 30 non-financial companies observed over five years. Resulting in a total of 150 observations. The findings of the analysis reveal that audit quality has a positive and significant effect on the quality of financial statements, indicating that companies audited by Big Four Public Accounting Firms tend to have better reporting reliability. Company size has a significant but negative impact on the quality of financial statements, suggesting that large companies often face greater reporting complexity, which can potentially reduce quality. On the other hand, debt ratios do not appear to have a significant effect on the quality. Overall, these three variables together have a significant effect on the quality of financial statement, with an F-test value of 89.959 and a significance level of 0.001. The results of this study emphasize the importance of auditor reputation and the effectiveness of internal control to ensure the reliability and transparency of company financial statements in the Indonesian capital market.
Keywords: Audit Quality, Company Size, Leverage, Financial Statement Quality, Indonesia Stock Exchange.