The information presented in the financial statements (LK) is expected to have a high integrity value. To present financial statements with integrity, it is influenced by many factors, both external and internal to the company. The purpose of this study was to determine the effect of internal control (audit committee) and external supervision (institutional ownership and external audit quality), disclosure of corporate social responsibility (CRS), firm size on the integrity of financial statements. The sample of this research is companies listed on the Stock Exchange for the manufacturing sector for 3 years from 2016 to 2018 with a purpose-based sampling method in data collection. This type of research is quantitative using secondary data and data analysis is carried out by multiple regression with SPSS 25 in data processing. The results of this study provide empirical evidence that institutional ownership, audit quality, and CSR disclosure have a positive and significant effect on the integrity of financial statements. While the size of the company and the audit committee have no significant effect on the integrity of the financial statements.

The purpose of this research is to observe the effect of change in number of audit committee and board of directors on financial performance in financial sector. Financial performance is measured by Return on Assets, Return on Equity, Operating Expense, and Operating Income. The control variables in this study were leverage, book to market, size, sub sectors, and year control. The number of samples in this research is 135 samples of financial sector companies listed on the IDX from 2016 to 2018. This analysis technique uses panel data regression analysis. The results of this study indicate that change in number of independent board of directors have a positive effect on financial performance. Meanwhile, change in number of audit committee, independent audit committee, and board of directors have no effect on financial performance. This study explains that the governance that most effectively affects the financial performance of finance sector companies is change in number of the independent board of directors.

The rapid development of science and technology in the current era, one of which is a significant change