This study aim to analyze and obtain empirical evidence regarding the effect of audit tenure, auditor industy specialization, leverage and reputation on publik accounting firm on integrity of financial statements. The sample in this strudy is mining companies listed on the Indonesia Stock Exchange in 2016-2018. Hypothesis testing in done trough logistic regression analysis. The result of this study indicate that audit tenure, auditor industy specialization, leveragehas no effect on the integrity of financial statements and reputation on publik accounting firm has a negative effect on the integrity of financial statements.