This study aims to examine the influence of independent commisioners, audit
committees, audit quality and firm size to integrity of financial statements. The
objects of this study are banking companies listed on Indonesia Stock Exchange in
2012-2016. Data collection technique used is purposive sampling. The analysis
technique used in this research is logistic regression analysis. The result of
analysis showed that independent commissioners a positive effect against
integrity of financial statements. And audit committees, audit quality and firm size
do not influence to integrity of financial statements