Analisis Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Pada Bank Umum Syariah

The aim of the research to examine the effect of independent commissioner, audit committee, institutional ownership, managerial ownership, industry specialization of auditors, and audit quality on integrity of financial statements. Population of the research is the Islamic Commercial Bank for the period 2010-29017. The sampling method use convenience sampling method with the total sample as much as 12 Islamic Commercial Bank. Technique of analysis data used the classic assumptions tests. Hypothesis test used multiple regression analysis. The result shoe that audit committee have effect on integrity of financial statements. While independent commissioner, institutional ownership, managerial ownership, industry specialization of auditors, and audit quality have no effect on integrity of financial statements. Keywords:independent commissioner, audit committee, institutional ownership, managerial ownership, industry specialization of auditors, audit quality and integrity of financial statements