Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.(See The Effect of Open Access).

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Meanwhile, audit committees, independent commissioners, management ownership have no significant effect on theĪuthors who publish in JBE (Jurnal Bingkai Ekonomi) agree to the following terms: The results of this study indicate that the size of KAP and institutional ownership have a significant effect on the integrity of financial statements. A total of 32 companies were determined as samples. The data collected by purposive sampling method.

The sample in this research is property and real estate company listed in Indonesia Stock Exchange (IDX) in period 2013. The dependent variable used in this study is the integrity of financial statements as measured by using conservatism. The independent variables used in this study are KAP size and corporate governance (audit committee, independent commissioner, management ownership, institutional ownership) of financial statement integrity. Th is study aims to obtain empirical evidence about the effect of KAP size and corporate governance (audit committee, independent commissioner, management ownership, institutional ownership) to the integrity of financial statements to property and real estate companies in Indonesia.

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