This study aims to obtain empirical evidence and to analyze the effect of
auditor size, auditor tenure, the audit committee expertise and the audit committee
activities to fraudulent financial reporting.
The data in this research was secondary data - the company's annual report.
The population in this study was non – financial companies listed on Indonesia Stock
Exchange in period 2011-2015. This study used purposive sampling method to select
sample from the population. Based on this method, at way obtained a sample of 54
companies comprising of 27 companies involved in fraudulent financial reporting
and 27 companies that are not involved in fraudulent financial reporting. Data
analysis was performed with descriptive statistics analysis and hypothesis testing by
logistic regression analysis.
The results of this study indicate that the auditor tenure and audit committee
expertise significantly negative impact on the fraudulent financial reporting, while
the auditor size and activity of the audit committee negative effect but not significant
to fraudulent financial reporting in Indonesia
