the integrity of financial statement at manufacture industry listed in indonesia stock exchange 2010-2014’’. The aim of research is to obtain empirical evidence of the effect of corporate governance and audit quality towards the integrity of financial statement at manufacture industry listed in indonesia stock exchange 2010-2014.
The independen variables in this research are corporate governance that is measured by the institutional ownership, audit committe, independent commissioner, and audit quality. Dependent variable in this research is the integrity of financial statement that is measured by the level of conservatism. The sample of the research concist 55 observation whith chosed by purposive sampling technique. To test the hypothesis, multiple regressions technique is used. The result of the research showed that corporate governance and audit quality not effect the integrity of financial statement.