Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?

The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results public accounting firms. These findings have an impact investors because fraudulent statements that the potential cause losses. purpose study was determine effect size and tenure KAP detection fraud. research sample 140 manufacturing companies from 2014 2015, which were listed Stock Exchange using a purposive sampling technique. Data analysis used SPSS version 20. Descriptive multiple regression. This finds firm did not significantly affect indications as measured by Sales Growth Index (SGI), Gross Margin (GMI), Asset Quality (AQI), Days' Receivable (DSRI) indicators, Sales, General Administrative Expenses (SGAI), Leverage (LVGI), Total Accrual Assets (TATA) Messod D Beneish-Score (M-Score), but significant indication Depreciation indicator (DEPI).