ABSTRACT The objective of this research was to examine the effect of auditor independency, audit quality, and corporate governance either individually or simultaneously towards financial statement integrity. Dependent variable of this research was financial statement integrity measured by accrual measure. Independent variables were auditor independency, audit quality and corporate governance. This research used firm size and leverage as control variables. The object in this research was companies listed in Indonesia Stock Exchange (IDX) classified in manufacturing sector which consists of three subsectors such as basic industry and chemical, miscellaneous industry and consumer goods industry for period 2012 until 2014. The sample in this research were 33 companies listed on the IDX in 2012-2014 were selected by using purposive sampling method. Secondary data used in this research was analyzed by using multiple regression method. The results of this research were: (1) auditor independency did not had effects on financial statement integrity, (2) audit quality had significant effects on financial statement integrity, (3) audit committee did not had effects on financial statement integrity, (4) institutional ownership did not had effects on financial statement integrity, (5) managerial ownership had significant effects on financial statement integrity, (6) independent commissioner did not had effects on financial statement integrity.  
Keyword: financial statement integrity, auditor independency, audit quality, corporate governance  

ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh independensi auditor, kualitas audit, dan tata kelola perusahaan baik secara simultan maupun parsial terhadap integritas laporan keuangan. Variabel dependen dalam penelitian ini adalah integritas laporan keuangan yang diproksikan dengan prinsip konservatisme menggunakan pengukuran akrual. Variabel independen dalam penelitian ini yaitu independensi auditor, kualitas audit dan tata kelola perusahaan. Variabel kontrol dalam penelitian ini menggunakan ukuran perusahaan dan leverage. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia (BEI) yang tergolong sektor manufaktur yang terdiri dari 3 subsektor yaitu industri dasar dan kimia, aneka industri dan barang konsumsi selama periode 2012-2014. Sampel dalam penelitian ini adalah 33 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014 yang dipilih dengan menggunakan metode purposive sampling. Data sekunder yang digunakan dalam penelitian ini dianalisa dengan menggunakan metode regresi linear berganda. Hasil penelitian adalah (1) Independensi auditor tidak berpengaruh terhadap integritas laporan keuangan, (2) Kualitas audit berpengaruh terhadap integritas laporan keuangan. (3) Komite audit tidak berpengaruh terhadap integritas laporan keuangan. (4) Kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan. (5) Kepemilikan manajerial berpengaruh terhadap integritas laporan keuangan. (6) Komisaris independen tidak berpengaruh terhadap integritas laporan keuangan.  
Kata kunci: Integritas laporan keuangan, independensi auditor, kualitas audit, corporate governance