Pembimbing : Endang Tri S
Abstrak
This research aims to analyze the effect of audit tenure, company size, corporate governance structure, and size of KAP on the integrity of financial statements. The population in this research is mining company. Take sample using purposive sampling method. The samples are 17 mining companies in BEI. The begins analyze technique begins with descriptive statistical test consisting of mean, standard deviation, range, then panel data method consisting of common effect, fixed effect, random effect, then panel data selection test consisting of chow test, hausman test, lagrange multiplier test, then classical assumption test consist of regression normality test, multicollinearity test, autocorrelation test, heterokedastisity test, and then hypothesis test consisting of t test, f test, and coefficient of determination.

The results of this analysis indicate that audit tenure, company size, coporate governance structure and KAP size have an influence on the integrity of financial statements partially or simultaneously. Adjusted R-square value of 0.395127 means that the number of the coefficient of determination is 0.395127, it states that the independent variable describes the dependent variable amounted to 39.5127%. The remaining 60.4873% is influenced by other variables outside of this research model.

Key words : Audit Tenure, Company Size, Corporate Governance Structure And KAP Size