Pengaruh Komisaris Independen, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Lq 45 Periode 2013-2017

This study aims to know the effect of independent commissioners, institutional ownership, audit committees, company size, and leverage on the integrity of financial statements in LQ 45 companies period 2013-2017. Purposive sampling method was used in this study. The technique of data analysis that use in this study is multiple linear regression analysis with IBM SPSS 23.0 for windows program. The results shows that audit committees, company size, and leverage have not effect on the integrity of financial statements, meanwhile independent commissioners and institutional ownership have effect on the integrity of financial statements in LQ 45 companies for the period 2013-2017. Key words : Independent commissioner, institutional ownership, audit committee, company size, and leverage