This study aims to determine the effect of company size, independent
commissioners, and audit committees on the integrity of financial statements in
banking sector financial companies listed on the Indonesia Stock Exchange for the
2019-2020 period. The selection of samples in this study used the purposive
sampling method, with a total of 40 banking sector financial companies for the total
observations in this study was 80 observations. The data analysis method used is
panel data regression analysis with the help of Eviews 10 for Windows, 2022 with
a random effect method approach. This study aims to assess the integrity of the
financial statements of financial companies in the banking sector on the Indonesia
Stock Exchange (IDX) in the 2019-2020 period which is assessed from the ratio of
company size to natural logarithm of total assets, the ratio of independent
commissioners to total independent commissioners / total commissioners, and
nominal audit committees. Based on the research, the results can be concluded that
the size of the company, independent commissioners, and audit committees have
an influence on the integrity of financial statements.
Keywords: Company Size, Independent Commissioner, Audit Committee,
Financial Statement Integrity