Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Dewan Komisaris, Komisaris Independen, dan Ukuran Komite Audit terhadap Prinsip Kehati-hatian pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023

Abstract

This study investigates the extent to which managerial ownership, institutional ownership, board size, the presence of independent commissioners, and audit committee size influence the application of the prudence principle among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Adopting a quantitative associative research design, this study utilizes secondary data obtained through documentation. A purposive sampling technique was employed to select a sample of 35 companies, resulting in a total of 175 firm-year observations. The data were analyzed using multiple linear regression analysis with the assistance of EViews 12 software. The empirical results demonstrate that none of independent variables, namely managerial ownership, institutional ownership, board size, independent commissioners, or audit committee size exert a statistically significant influence on the implementation of the prudence principle in the sampled manufacturing firms.