Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report

Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence fraud achieve integrity financial report, GCG proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable an external auditor intermediary if there difference opinion with company's internal parties. The purpose this study find out effect Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size Firms on Integrity Financial Report in mining companies. researcher uses companies Indonesia for 2015-2019 period population 22 research samples. Panel data analysis Eviews 9.0 software used method. results prove that variables have significant are committee, meanwhile earnings management, size public accounting firm report no effect.