@article{A’yunin_Ketut Agung Ulupui_Nindito_2019, title={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}, volume={3}, url={https://knepublishing.com/index.php/KnE-Social/article/view/4053}, DOI={10.18502/kss.v3i11.4053}, abstractNote={<p>This research was conducted to find out how the size of the Public Accounting Firm (KAP), leverage, and corporate governance affect the integrity of financial statements of companies listed in the Indonesia Stock Exchange (IDX) and indexed in the Corporate Governance Perception Index (CGPI). The research covers a period of 5 years’ data observation (2012–2016). The effect of KAP size, leverage, and corporate governance were tested by applying panel data regression analysis. The result shows that leverage has a negative significant effect on the integrity of financial statements. However, the size of KAP and corporate governance have no significant effect on the integrity of financial statements.</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>Keywords: size of KAP, leverage, corporate governance, integrity of financial statement, corporate governance perception index</p&gt;}, number={11}, journal={KnE Social Sciences}, author={A’yunin, Q and Ketut Agung Ulupui, I G and Nindito, M}, year={2019}, month={Mar.}, pages={820–840} }