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PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016 - 2018

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ABSTRACT THE INFLUENCE OF INDEPENDENT COMMISSIONER AND AUDIT COMMITTE ON THE INTEGRITY OF FINANCIAL STATEMENTS IN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2016 - 2018 Written by: Tri Sintya NIM: 1632169 The integrity of financial statements is the presentation of information in financial statements that are stated honestly by looking at the condition of the company as it is with the actual facts. This study aims to examine the effect of Independent Commissioners and Audit Committe on the Integrity of Financial Statements on mining companies listed on the Indonesia Stock Exchange in the period of 2016- 2018.. The population used by this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study amounted to 90 company data that met the criteria using a purposive sampling method. The results of this study indicate that, the number of Independent Commissioners has an average value of 1.76 that meets the minimum requirements of 1 person, and the number of Audit Committees has an average value of 3.16 which also meets the minimum requirements of 3 people. Independent Commissioners have a significant influence on the Integrity of Financial Statements with a significance value of 0.004  0.05, while the Audit Committee does not have a significant effect on the Integrity of Financial Statements with a significance value of 0.174  0.05. Simultaneously the Independent Commissioners and Audit Committee have a significant influence on the Integrity of Financial Statements with a significance value of 0.005  0.05. Keywords: independent commissioner, audit committe, integrity of financial statements.