Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kemungkinan kecurangan laporan keuangan dengan model F-Score. Faktor-faktor dalam model F-Score diukur dengan discretionary accrual dalam model Kasznik (1999), perubahan piutang usaha, perubahan persediaan, soft assets, perubahan penjualan tunai, perubahan ROA, perubahan abnormal jumlah pegawai, penerbitan surat berharga, market-adjusted stock return, dan lagged market-adjusted stock return (Dechow et al., 2011). Sampel penelitian terdiri dari 26 perusahaan yang melakukan kecurangan dan 26 perusahaan yang tidak melakukan kecurangan. Pemilihan sampel menggunakan metode matching sample berdasarkan industri dan ukuran perusahan. Hasil penelitian menunjukkan bahwa perubahan persediaan, dan market-adjusted stock return memiliki pengaruh negatif terhadap kemungkinan kecurangan laporan keuangan. Sementara, soft assets dan penerbitan surat berharga memiliki pengaruh positif terhadap kemungkinan kecurangan laporan keuangan

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The purpose of this research is to examine factors that affect the probability of fraudulent financial statement using F-Score model. Factors in F-Score model is measured by using discretionary accrual in Kasznik (1999), change in receivables, change in inventory, soft assets, change in cash sales, change in ROA, abnormal change in employees, issued securities, market-adjusted stock return, and lagged market-adjusted stock return (Dechow et al., 2011). The research is conducted by using samples of 26 fraud firms and 26 non fraud firms. The samples are matched based on industry and company size. The result shows that change in inventory, and market-adjusted stock return have negative effect on fraudulent financial statement. On the other hand, soft assets and issued securities have positive effect on fraudulent financial statement