<![CDATA[This study examines the effect of ownership structure, leverage, and intellectual capital on the integrity of financial statements of companies listed on the Indonesia Stock Exchange during 2023-2024. Using a quantitative explanatory approach, the study analyze secondary data from annual reports selected through purposive sampling. Multiple linear regression analysis with SPSS was applied, supported by descriptive statistics, classical assumption test, t-tests, F-tests, and the coefficient of determination to ensure model reliability. The results indicate that ownership structure and leverage do not significantly affect financial statement integrity, while intellectual capital has a positive and significant effect. Simultaneously, all independent variables significantly influence financial statement integrity, with the model demonstrating strong explanatory power. Although limited by a relatively short observation period and selected variables, this study provides empirical contributions to accounting literature and offers practical insights for management and investors in improving the quality of financial reporting.]]>
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