<![CDATA[This research aims to test the influence of corporate governance mechanisms and leverage on the integrity of financial statements. This study used 5 independent variables namely the proportion of commissioners independe, the size of the audit committee, managerial ownership, institutional ownership, and leverage. Dependent research is the integrity of financial statements. The theory underlying this research is agency theory. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016-2019 with sampling techniques that is purposive sampling method obtained 196 samples of the company for 4 years of observation. The data analysis method used in this study is multiple linear regression. The results showed that the proportion of independent commissioners, the size of the audit committee, and leverage had no effect on the integrity of financial statements. While managerial ownership and institutional ownership negatively affect the integrity of financial statements.]]>
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