PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN

This research aims to analyze the effects of institutional ownership, independent commissioners, audit committee, audit quality and firm size on integrity of financial statement in service companies registered in Indonesian Stock Exchange (IDX) in the periode 2012 until 2014. The number of sample used were 250 companies listed were taken by purposive sampling. This research measures the integrity of financial statement based on real earning management activity. The analysis method of this research used multiple linear regression analysis.The result of this research showed that institutional ownership, independent commissioners and audit quality had negative significant effect to integrity of financial statement; meanwhile audit committee and firm size had not significant effect to integrity of financial statement. Key Words: Integrity of financial statement, institutional ownership, independent commissioners, audit quality and firm size