PENGARUH MEKANISME CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN

This research is a quantitative that aims to find out empirically the effect of independent commissioners, audit committees, financial distress, and tenure on integrity statements in manufacturing companies listed Indonesia Stock Exchange for 2016-2020 period. The sample collected was 55 based purposive sampling technique. Hypothesis testing using multiple linear regression analysis which processed SPSS version 25 program with significance level 5%. study obtained results that: (1) commissioners have no statements, (2) committee has (3) distress significant negative (4) positive statements.