Factors That Affect The Quality Of Financial Reports

The research conducted aims to analyze and prove empirically the effect of leverage, profitability, institutional ownership, managerial independent board commissioners, audit committees on quality financial reports (study manufacturing companies listed Indonesian stock exchange for period 2015-2020). This is based secondary data obtained from company's annual reports. There were 60 out a total 193 in this study, which used purposive sampling technique determine sample. As processing using multiple linear regression analysis methods processed with Microsoft Excel IBM SPSS Statistics 25.0 software. results show that (1) Leverage has significant positive (2) Profitability negative (3) Institutional ownership no (4) Managerial (5) commissioners (6) committee