This study aimed to determine the effects of earning management and corporate
governance toward financial statement integrity. Corporate governance is proxy
by independent commissioner, audit committee, institutional ownership, and
management ownership. While the variable integrity of financial statement is
measured by an conservatism. Sample in this research were manufacturing
companies listed in the Indonesia stock exchange during 2016-2018 periods and
determined using purposive sampling method and obtained 114 observational
data. The analysis method used was multiple linear regression analysis. The
results showed that both earning management and independent commissoner have
negative effect on the financial statement integrity. While the audit committee,
institutional ownership, and management ownership have no effect on the
financial statements integrity.