This study finds out the simultaneous and partial effect intellectual capital, leverage, and audit quality on the financial statementa' integrityof companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Purposive sampling produced 32 samples which data of five years were observed hence 160 data sets were observed. Panel data regression was used in the analysis assisted by the EViews 12 software. The results showed that the simultaneously, the independent variables of intellectual capital, leverage, and audit quality affected the financial statements' integrity. Intellectual capital had a partial positive effect on the financial statements' integrity, while leverage and audit quality did not affect the financial statements' integrity. The results of this study can be helpful for further researchers as they add information, insight, and knowledge. Furthermore, companiescan consider their intellectual capital in improving the financial statement's integrity.