Good Corporate Governance, Financial Distress dan Integritas Laporan Keuangan

Every financial report must have high integrity. For this reason, financial information must be accurate, honest, and accountable to stakeholders. This study aims to obtain empirical evidence of the effect of corporate governance and financial distress on the integrity of financial statements. The population in this study is infrastructure companies listed on the Indonesian Stock Exchange in 2019-2022. Using purposive sampling, there were 35 infrastructure companies in this research. The data analysis technique used is logistic regression. The results of this study indicate that gender diversity on board of directors and the frequency of board directors’meetings have a negative effect on the integrity of financial statements. Audit committee competency, institutional ownership, and financial distress have no effect on the integrity of financial statements