: This study aimed to determine the effect of audit quality on the integrity of the financial statements, the effect of Coorporate governance mechanisms on the integrity of financial statements. This research was conducted on banking companies listed in Indonesia Stock Exchange. The population in this study consisted of 31 banking companies listed in Indonesia Stock Exchange by using a sampling technique census. Based on the results of this study concluded that audit quality does not affect the integrity of the financial statements. Corporate governance mechanisms have a significant effect on the integrity of the financial statements.