ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh spesialisasi industri auditor, ukuran KAP, prediksi kebangkrutan, dan ketidakstabilan profitabilitas terhadap kemungkinan terjadinya fraud pada laporan keuangan. Kemungkinan terjadinya fraud diukur dengan menggunakan M-Score (Beneish, 1999; Beneish, Lee, and Nichols, 2013). Sampel penelitian terdiri dari 120 perusahaan yang diduga melakukan fraud dan 120 perusahaan yang diduga tidak melakukan fraud. Pemilihian sampel menggunakan metode matching sample berdasarkan ukuran perusahaan. Hasil penelitian menunjukkan bahwa kemungkinan terjadinya fraud lebih rendah pada perusahaan yang diaudit oleh auditor spesialis dan/atau KAP Big 4. Sebaliknya, kemungkinan terjadinya fraud ditemukan lebih tinggi ketika kemungkinan perusahaan mengalami kebangkrutan juga tinggi dan ketika profitabilitas perusahaan tidak stabil.

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ABSTRACT
The purpose of this research is to examine the effect of auditor industry specialization, CPA firms size, company?s bankruptcy prediction, and instability of profitability on the probability of fraudulent financial reporting. The probability of fraudulent financial reporting is measured by using M-Score (Beneish, 1999; Beneish, Lee, and Nichols, 2013). The research is conducted by using samples of 120 companies suspected of committing fraud and 120 companies which allegedly did not commit fraud. The samples are matched based on company size. The results show that the probability of fraudulent financial reporting is lower when a company uses industry specialist auditors and/or auditors of Big 4 as its independent auditor. On the other hand, the probability of fraudulent financial reporting is found to be higher when the probability of bankruptcy is also higher and if the profitability is unstable.