Analyst of the Influence of Corporate Governance and Leverage on the Quality of Financial Reports

This study aims to analyze the effect of corporate governance (proxied by audit quality and managerial ownership) and leverage on the quality of financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research method employs a quantitative approach with purposive sampling technique in sample selection. Data were processed using multiple linear regression analysis. The results show that audit quality has a significant effect on the quality of financial reports, while managerial ownership and leverage do not have a significant effect. These findings indicate the crucial role of auditors in enhancing the transparency and reliability of financial reporting.