Pengaruh Corporate Governance, Leverage Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Bei)

The integrity of financial statements is a measure of the extent to which the financial statements presented by management show true and honest information so as not to mislead its users. Financial information with integrity will be reliable because it is an honest presentation that allows users of information to depend on that information, but financial report users begin to doubt integrity in financial statements due to various cases of manipulation that occur in large companies. This research aims to analyze the effect of corporate governance consisting of independent commissioners, audit committees, institutional ownership, and managerial ownership with leverage, and firm size in its influence on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is secondary data obtained from the company's financial statements published by the Indonesia Stock Exchange through its official website www.idx.co.id. The research sample was taken by purposive sampling. The tests carried out in this study used descriptive statistical analysis, classic assumption tests, multiple linear regression analysis and hypothesis testing. The results of hypothesis testing indicate that institutional ownership, leverage and firm size affect the integrity of financial statements, while independent commissioners, audit committees and managerial ownership do not affect the integrity of financial statements. Keywords: Independent Commissioner, Audit Committee, Institutional Ownership, Managerial Ownership, Leverage, Company Size, Integrity of Financial State