Abstract
This study aims to examine the impact of Financial Distress, Audit Committee, and Firm Size on The Integrity of Financial Statements. The integrity of financial statements can reflect the company's financial performance. The research sample obtained were based on purposive sampling technique, is including 32 consumer goods industry sectors firms listed in Indonesian Stock Exchange over the period of 2013-2017. Sources of research data are annual reports. Data analysis used descriptive statistics, classic assumption tests, estimation models, and panel data regression analysis. The panel data regressions analysis was the methodology employed for verifying the factors that may influence the integrity of financial statements. Based on the results of the Chow test and the Hausman test, the appropriate panel data regression model to be used for this study is the fixed effects model. This study provides empirical evidence that financial distress is negatively associated with the the integrity of financial statements, while audit committee and company size have positive effect on the the integrity of financial statements. 
 Keywords: Financial Distress, Audit Committee, Firm Size, Integrity of Financial Statements.
Highlights
The presentation of financial statements with integrity will increase public confidence in the company as well as minimize manipulation of financial data by management
The Effect of the Size of Public Accounting Firm, Leverage, and Corporate Governance on the Integrity of Financial Statement: A Study on Companies Listed on Indonesian Stock Exchange
The 1st Multi-Discipinary International Conference University Of Asahan
Summary
Krisis keuangan akibat perilaku opportunistik manajemen (Bhasin, 2016). Lemahnya pengawasan intern juga mengakibatkan manajemen melakukan manipulasi data keuangan agar kinerjanya terlihat bagus (Lessambo, 2014). Agar informasi yang disajikan tidak menyesatkan pihak pengguna, maka laporan keuangan yang menjadi sumber analisis data harus memiliki integritas yang tinggi. Penelitian ini bertujuan untuk menguji pengaruh financial distress, komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan. Kesulitan keuangan telah menjadi masalah global yang membutuhkan pengawasan ketat agar terhindar dari pengaruh pemegang saham dan kreditor (Kazemian et al, 2017). Indikator mengenai financial distress dapat dinilai dari laporan keuangan dengan cara menganalisis beberapa rasio keuangan untuk menilai kondisi keuangan. Komite audit akan membantu pihak pemegang saham maupun manajemen dalam mengelola masalah intern perusahaan. Jika komite audit mampu menemukan permasalahan pada penyajian laporan keuangan secara cepat, maka integritas laporan keuangan dapat semakin dipercaya. Tuntutan dari pemangku kepentingan akan tanggung jawab penyajian laporan keuangan yang berintegritas lebih tinggi daripada perusahaan dengan skala kecil (Nurdiniah dan Pradika, 2017)
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