Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Komite Audit Terhadap Konservatisme Akuntansi Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia
Abstract
Purpose — This study aims to analyze the effect of firm size, institutional ownership, and audit committee on accounting conservatism in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period.
Method — The study employs a quantitative approach using multiple linear regression analysis. Secondary data were obtained from the annual financial reports of healthcare companies published on the official IDX website. Data were analyzed using IBM SPSS version 26. The variables analyzed include firm size (logarithm of total assets), institutional ownership (percentage of shares held by institutions), audit committee (number of members), and accounting conservatism (measured using the Givoly and Hayn accrual model).
Findings — The results show that institutional ownership has a significant positive effect on accounting conservatism. However, firm size and audit committee do not have significant partial effects. Simultaneously, all three variables significantly influence accounting conservatism, indicating that institutional ownership is the most influential governance mechanism in promoting conservative financial reporting practices.
Implication — The findings provide practical implications for corporate management and investors to enhance institutional ownership's role and reevaluate the effectiveness of audit committees in supporting conservative and transparent financial reporting.
Originality — This study contributes to the accounting literature by focusing on the healthcare sector, which remains underexplored, and by jointly examining three key governance variables in the Indonesian context.
Keywords — Firm size, institutional ownership, audit committee, accounting conservatism.
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