The Effect of Leverage, Institutional Ownership structure, Company Growth and Firm Size on Accounting Conservatism (Empirical Study of the Health Sector Listed on the Indonesia Stock Exchange for the Period 2021-2023)

The aim of this study was to investigate the impact of leverage, institutional ownership structure, company growth, and firm size on accounting conservatism within the health sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. A total of 22 companies were selected using purposive sampling. This research employed multiple linear regression analysis conducted with the assistance of Microsoft Excel and IBM SPSS 27. The findings indicate that collectively, leverage, institutional ownership, company growth, and firm size significantly influence accounting conservatism. Individually, the study reveals that leverage has a notable negative influence, while company growth has a notable positive impact on accounting conservatism. However, institutional ownership and firm size do not exhibit a significant effect on accounting conservatism.