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This research investigates the impact of corporate governance, including institutional and managerial ownership, audit committee, and independent commissioners, on the integrity of financial statements in Indonesian service companies from 2015-2018. The findings indicate that institutional ownership, managerial ownership, independent commissioners, and accounting firm specialization positively influence financial statement integrity, while audit committee and audit tenure do not have significant effects. Th

Author

09. Aprilia Ayu Rahmawati

Language

EN