The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023). Business, Management & Accounting Journal (BISMA), Jakarta, ID, v. 2, n. 2, p. 81–97, 2025. DOI: 10.70550/bisma.v2i2.100. Disponível em: https://ejournal.bacadulu.net/index.php/bisma/article/view/100.. Acesso em: 25 feb. 2026.