<![CDATA[The growing number of investors in the capital market has driven an increase in the reliance on financial statements. Financial statements serve as a primary source of company information and a foundation for decision-making. The integrity of these reports is crucial factor for users, as it reflects the company's actual financial condition and directly influences investment decisions. This study examines the effect of independent variable specifically Public Accounting Firm reputation and The Audit Committee on Financial Statement Integrity as the dependent variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This quantitative research used secondary data obtained from financial statements published on company websites and the Indonesia Stock Exchange (IDX) platform. A sample of 120 data points was selected using purposive sampling technique and analyzed SPSS Statistics 27 software. The results show that both independent variables have a statistically significant positive effect on the dependent variable. This indicates that engaging a reputable Public Accounting Firm and maintaining an effective Audit Committee can significantly enhance the integrity of a company's financial statements.]]>
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