The purpose of this study is to find out the influence of independent
commisioners, audit committee, institutional ownership, and financial distress
towards the integrity of financial statements. The population used in this study
were banking companies in 2017-2020 listed on the Indonesia Stock Exchange
(IDX). The sampling technique used is purposive sampling technique and
obtained 161 samples that met the criteria. Data was analyzed using multiple
linear regression analysis. The results showed that the independent
commisioners and institutional ownership have positive effects on integrity of
financial statements, , while the variable of audit committees and financial
distress has no effect on integrity of financial statements.