This study aims to examine the effect of independent commissioners,
institutional ownership, firm size and leverage on the integrity of financial
statements. The population in this study are Islamic commercial banks registered
with the Financial Services Authority (OJK) in 2017-2020. The sample of this
study was 14 Islamic commercial banks and obtained as many as 47 data that
have met the criteria by using the purposive sampling method. This research uses
multiple linear regression analysis method with the help of SPSS data processing
application. The results of this study indicate that independent commissioners,
institutional ownership and firm size have no effect on the integrity of financial
statements, while leverage has a positive effect on the integrity of financial
statements.