This study aims to examine and find empirical evidence of the effect of independent commissioners, firm size, managerial ownership and institutional ownership on the integrity of financial statements. The sample used in this study is the Transportation and Logistics Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling and obtained a sample of 71 that met the criteria. The analysis technique used is multiple regression analysis. The integrity of the financial statements in this study was measured using the Conservatism Index. Based on the results of the study, it can be concluded that managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Meanwhile, independent commissioners and firm size have a negative effect on the integrity of financial statements