ANALYSE THE INDEPENDENCY INFLEUNCE, MECHANISM OF CORPORATE GOVERNANCE, AND AUDIT QUALITY TO INTEGRITY OF FINANCIAL STATEMENT OF MANUFACTURING BUSINESS LISTED IN BEI

The problem in this study is whether the independence, corporate governance mechanisms (institutional ownership, managerial ownership, audit committees, independent commissioners), and audit quality effect the integrity of financial statements in manufacturing companies in BEI. Integrity of financial statements is defined as the extent to which the financial statements show a true and honest information. Independentvariables used in this study is the independence, corporate governance mechanisms are analyzed by institutional ownership, managerial ownership, audit committees, independent commissioners, and audit quality.Dependent variable used in this study is the integrity of financial statements analyzed by conservatism, in observation from 2010-1012.This study uses 23 manufacturing companies listed on the Stock Exchange in 2010 through 2012. Samples obtained using a purposive sampling method. The research data were analyzed with multiple linear regression analysis.Result of research show the independency with the level significant 0,496>0,05 and t count 0,685< t table 1,998 do not have an effect on positive to integrity of financial statement so H1 refused, mechanisem of corporate governance with the level significan 0,032<0,05 and F count 2,494>F-tabel 2,25 having an effect to ntegrity of financial atatement so that H2 accepted, and audit quality with the level significant 0,197>0,05 and t-count 1,303<t-tabel 1,998 do not have an effect on to integrity of financial atatement so that H3 refused. Coonclusion in this research : independency and audit quality do not have an effect on to financial statement integrity, and mechanism of corporate governance have an effect on to financial statement integrity