This study aims to analyze and obtain empirical evidence regarding the effect of leverage, audit quality, financial distress, and company size on the integrity of financial statements. The sample in this study are food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. Hypothesis testing is done through logistic regression analysis. The results of this study indicate that leverage, audit quality, and financial distress have no effect on the integrity of financial statements, while firm size has a positive effect on the integrity of financial reports.