其他摘要:Purpose of this research to know influence of corporate governance, audit tenure, and KAP size to integrity of financial statement. The method of analysis used is logistic regression analysis. The research sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results of the study show that the integrity of financial statements can not be controlled with corporate governance, audit tenure and KAP size. Keywords:audit tenure, corporate governance, financial statement, KAP size