ABSTRACT: Integrity of financial statements is the extent to which financial statements are presented correctly and honestly, where all information concerning financial position, performance and cash flows must be correct because they will be accountable to stakeholders. The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors regarding the disclosure of good corporate governance, leverage and audit quality on the integrity of financial statements. The method used is quantitative research with secondary data taken from the annual report at idx with data collection techniques using purposive sampling method. Analysis of the data used is panel data by testing the model selection (Chow test, Hausman test and Lagrange Multiplier test). The population in this study is BUMN listed on the Indonesia Stock Exchange which was carried out for 3 years of observation, namely 2017-2019, which amounted to 60 data. The results of the study show that good corporate governance and audit quality have a positive and significant effect on the integrity of financial statements, while leverage has a negative but not significant effect on the integrity of financial statements.

Keywords:  Good Corporate Governance, Leverage, Quality Audit, Integrity of Financial Statements

ABSTRAK: Integritas laporan keuangan merupakan sejauh mana laporan keuangan disajikan secara benar dan jujur, semua informasi yang menyangkut posisi keuangan, kinerja dan arus kas harus sesuai karena akan dipertanggungjawabkan kepada stakeholders. Tujuan penelitian yang ingin dicapai adalah untuk memberikan pemahaman dan pengetahuan kepada masyarakat khususnya investor dan kreditor mengenai pengungkapan good corporate governance, leverage dan kualitas audit terhadap integritas laporan keuangan. Metode yang dipakai adalah penelitian kuantitatif dengan data sekunder yang diambil dari annual report di idx dengan teknik pengumpulan data menggunakan metode purposive sampling. Analisis data yang digunakan yaitu data panel dengan melakukan pengujian pemilihan model (Uji Chow, Uji Hausman dan Uji Lagrange Multiplier). Populasi pada penelitian merupakan BUMN yang terdaftar di Bursa Efek Indonesia yang dilakukan selama 3 tahun pengamatan yaitu tahun 2017-2019 yang berjumlah 60 data. Hasil penelitian menunjukkan bahwa good corporate governance dan kualitas audit berpengaruh positif dan signifikan terhadap integritas laporan keuangan, sedangkan leverage berpengaruh negatif namun tidak signifikan terhadap integritas laporan keuangan.

Kata Kunci: GCG, Leverage, Kualitas Audit, Integritas Laporan Keuangan

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