SUMMARY
This study aims to analyze the effect of corporate governance, financial distress, and company size on integrity of financial statements in property, real estate, and building construction companies listed in Indonesia Stock Exchange period of 2014-2018. The data used are secondary data obtained from annual reports and financial statements of companies in property, real estate, and building construction that have been audited and listed in Indonesia Stock Exchange period of 2014-2018. The sample technique used was purposive sampling to obtain 38 companies for five years therefore this study have 190 samples. Data analysis techniques used in this study are descriptive statistics analysis and panel data regression analysis using Eviews version 10 software. The results of this study indicates that institutional ownership, managerial ownership, audit committee, independent commissioners, financial distress, and firm size simultaneously affected the integrity of financial statements. The partial test results show that company size negatively affects the integrity of financial statements, while institutional ownership, managerial ownership, audit committees, independent commissioners, and financial distress do not affect the integrity of financial statements on property, real estate, and building construction companies that listed in Indonesia Stock Exchange for period 2014-2018.