The purpose of this study is to analyze the effect of institutional ownership, audit committees, independent commissioners, and audit quality on the integrity of financial statements. The theory used in this research is agency theory. The dependent variable in this study is the integrity of financial statements is proxied by conservatism index of the Beaver and Ryan model. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2016 - 2018. Method of collection data is documentation method. The data used in this study is the financial statements of manufacturing companies in the consumer goods sector, which are published by the IDX. Data analysis methods consists of descriptive statistict, classic assumption tests, and multiple linear regression using SPSS 20. The results of this study indicate that institutional ownership, independent commissioners, and audit quality affect the integrity of financial statements. Meanwhile, the audit committee has no effect on the integrity of the financial statements.