Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017

Abstract Purpose: The integrity of financial statements is the correctness information contained in that describe actual condition company. This study examined influence Corporate Governance, which was proxied by Institutional Ownership, Managerial Independent Commissioners, Audit Committees and effect Quality on Integrity Financial Statements. Research methodology: population this were 13 Manufacturing Automotive Sub Sector companies listed Indonesia Stock Exchange (IDX) for 2012-2017 period. sample selection technique used purposive sampling obtained six met researcher's criteria. data analysis method multiple linear regression using SPSS version 25.0 windows. Results: results show institutional ownership, managerial independent commissioners, audit quality have a positive significant statements, while committee has no statements.