Abstract:
The purpose of this research is to find the variable that influences financial statement integrity. This research uses several variables which are good corporate governance mechanism such as audit committee, independent commissioner, percentage of management shares ownership, and percentage of institution shares ownership.
This research uses sample of LQ 45 companies that are listed on Indonesia Stock Exchange during 2010 until 2012 using purposive sampling method. Data were analyzed by using multiple regression method.
The result of this research showed that management shareholders has significant effect to integrity of financial statement while independent commissioner, institution shareholder, and audit committee does not have significant effect to integrity of financial statements.
This study does not cover all possible variables that may impact financial statement integrity. That is why, it will be better if in the future, some variables are added.
