<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji dampak langsung profitabilitas, firm size, kualitas laba terhadap integritas laporan keuangan, firm size terhadap integritas laporan keuangan, kualitas laba terhadap integritas laporan keuangan. Penelitian ini juga ingin menguji moderating effect kualitas audit atas pengaruh profitabilitas, firm size, dan kualitas laba terhadap integritas laporan keuangan pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2020-2023. Metode pengambilan sampel yang digunakan adalah purposive sampling sesuai kriteria. Dari kriteria yang ditentukan diperoleh sampel sebanyak 25 perusahaan. Metode analisis yang digunakan adalah pemilihan model terbaik, uji kualitas data, dan uji hipotesis penelitian. Hasil penelitian ini menunjukan bahwa variabel profitabilitas secara langsung berpengaruh positif terhadap integritas laporan keuangan dan variabel moderasi kualitas audit memperkuat pengaruh kualitas laba terhadap integritas laporan keuangan.Kata kunci : Firm Size, Integritas Laporan Keuangan, Kualitas Audit, Kualitas Laba, Profitabilitas ABSTRACTThis study aims to examine the direct impact of profitability, firm size, earnings quality on the integrity of financial statements, firm size on the integrity of financial statements, earnings quality on the integrity of financial statements. This study also wants to test the moderating effect of audit quality on the influence of profitability, firm size, and earnings quality on the integrity of financial statements in banking companies listed on the Indonesian Stock Exchange in 2020-2023. The sampling method used is purposive sampling according to the criteria. From the specified criteria, a sample of 25 companies was obtained. The analysis method used is the selection of the best model, data quality testing, and research hypothesis testing. The results of this study indicate that the profitability variable has a direct positive effect on the integrity of financial statements and the audit quality moderation variable strengthens the effect of earnings quality on the integrity of financial statements.Keywords: Firm Size, Financial Report Integrity, Audit Quality, Earnings Quality, Profitability]]>
