Pengaruh Mekanisme Corporate Governance terhadap Integritas Laporan Keuangan (Studi Empiris pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2013-2017)

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners and audit committee on the integrity of financial statements, based on samples using purposive sampling, obtained 51 samples of food and beverage sub-sector manufacturing companies. The data used in this study are secondary data from the annual financial statements of each sample of food and beverage sub-sector manufacturing companies in 2013-2017. The data analysis technique used is multiple linear regression method using SPSS. Based on the results of the study it is known that only institutional ownership variables have a significant effect on the integrity of financial statements, while management ownership variables, independent commissioners and audit committees do not affect the integrity of financial statements