International Journal of Research and Review Vol.9; Issue: 6; June 2022 Website: www.ijrrjournal.com Research Paper E-ISSN: 2349-9788; P-ISSN: 2454-2237 International Journal of Research and Review (ijrrjournal.com) 464 Vol.9; Issue: 6; June 2022 The Effect of Independent Commissioners, Audit Committee, Audit Quality, and Leverage on Financial Statements Integrity with Firm Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Dedi Ansyah Putra 1 , Idhar Yahya 1 , Khaira Amalia Fachrudin 1 1 Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia Corresponding Author: Dedi Ansyah Putra DOI: https://doi.org/10.52403/ijrr.20220649 ABSTRACT A financial statement's integrity is the extent to which the financial statements presented show accurate and honest information. The research objective was to analyze the effect of the independent commissioners, audit committee, audit quality, and leverage on financial statement integrity in banking companies listed on the Indonesia Stock Exchange. This study will also examine firm size variables used as moderating variables in the research model. The population in this research are banking companies listed on the Indonesia Stock Exchange period 2015 to 2019. The method used in determining the sample is a purposive sampling method based on specific criteria and selected as many as 31 companies. The total of observations used was 155 observations. The type of data used is secondary data. Data analysis techniques used are Panel data regression analysis with multiple regression test and moderating interaction Test with the help of Eviews. The results of this study indicate in alpha five percent (0.5%), audit committee, audit quality, and leverage have a significant positive effect on financial statement integrity. In contrast, independent commissioners have no significant effect on financial statement integrity. The results of this study also show that firm size can moderate the impact of the audit committee and audit quality on financial statement integrity. However, firm size cannot moderate the effect of independent commissioners and leverage financial statement integrity. Keywords: Independent Commissioners, Audit Committee, Audit Quality, Leverage, Financial Statement Integrity INTRODUCTION The use of accounting conservatism in financial reporting aims to recognize, measure, and report low values of assets and income and high values of liabilities and expenses. In some accounting theory literature, this is often called the concept of pessimism which is considered better than excessive optimism. The idea of pessimism requires that expenses be recognized immediately and revenues are recognized after there is a certainty of realization (recognition). At the same time, net assets tend to be valued below exchange or current market prices rather than acquisition prices (Hendriksen & Van Breda, 2000). Hendriksen and Van Breda (2000) also suggest several qualitative characteristics in financial statements: cost and benefit, relevance, reliability, comparability, and materiality. Accounting information is said to be relevant if it can influence decisions by confirming that the decisions taken are correct and the information is reliable if it