THE IMPACT OF INDEPENDENCE, CORPORATE GOVERNANCE MECHANISM, AND AUDIT QUALITY ON THE INTEGRITY OF FINANCIAL STATEMENTS: CASE OF PROPERTY AND REAL ESTATE INDONESIAN COMPANIES

The study examines the effect of auditor independence, corporate governance mechanisms and audit quality on the integrity of financial statements. This study uses a sample of property and real estate companies listed in Indonesia Stock Exchange for 2013 – 2017. The number of property and real estate companies sampled in this study amounted to 40 companies with a 5-year observation. Samples were taken based on purposive sampling method. This hypothesis is tested by using multiple linear regression analysis method. The result shows that independent commissioner has a significant effect on the integrity of financial statements, while other variables have no significant effects on the integrity of financial statement