<![CDATA[The integrity of financial statements is an essential component of financial reporting, as it confirms the accuracy of the data on which creditors, investors, regulatory authorities, and other stakeholders rely when making financial decisions. Since mining companies face high business risks, complex operational processes, fluctuating commodity prices, and stringent requirements for transparency and oversight, this issue is especially relevant to mining sector. Objective of this study is to examine the extent to which integrity of financial statements of companies listed on Bursa Efek Indonesia from 2020 to 2024 is influenced by debt, intellectual capital, executive involvement, and institutional investor participation. This research utilizes a quantitative approach that includes hypothesis testing and descriptive analysis. A purposive sampling method was used to select the sample, resulting in the inclusion of 22 companies with a total of 79 observations. Secondary data extracted from annual reports and financial statements were used. EViews 12 software was used to perform the panel data regression. Signs of heteroscedasticity were corrected based on the results of the model selection, using the White-Period approach and the Common-Effects Model. Results show that all independent variables simultaneously influence dependent variable. The debt-to-equity ratio has no influence on dependent variable, while management’s share of equity, institutional investors’ share of equity, and intellectual capital each have a partially positive influence. These results suggest that ownership structure and resource management play a decisive role in improving the accuracy, reliability, and transparency of companies’ financial data.]]>
