Pengaruh Struktur Kepemilikan dan Levera Terhadap Integritas Laporan Keuangan Perusahaan Minning

Integrity of financial statement is the extent to which the financial statements present to be trusted, not in the manipulation and responsive. This study aims to determine the effect of ownership structure and leverage on integrity of financial statement on minning companies listed on the Indonesia Stock Exchange 2012-2015. This study using purposive sampling method to obtain a sample. Data analysis method used is multiple regression analysis. The results of this study indicate that institutional ownership has no effect on integrity of financial statement, but managerial ownership have significant effect on the integrity of financial statement and leverage have significant effect on the integrity of financial statement. Keyword : Integrity of Financial Statement, Ownership Structure, Leverag