PENGARUH CORPORATE GOVERNANCE DAN INDENPENDENSI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JII (JAKARTA ISLAMIC INDEX)

This study aims to determine the effect of auditor independence, institutional ownership, managerial ownership, audit committee and independent commissioner on the integrity of financial statements in companies listed on JII (Jakarta Islamic Index). This research uses purposive sampling method with certain criteria or considerations. The sample in this study are companies listed on the JII (Jakarta Islamic Index) and listed on the BEI (Indonesian Stock Exchange) in 2018-2020. The type of data used in this research is secondary data. The results of this study indicate that auditor independence, managerial ownership, audit committee and independent commissioners have a positive effect on the integrity of financial statements, while institutional ownership has a negative effect on the integrity of financial statements.