DOI: https://doi.org/10.36347/sjebm.2025.v12i07.004

Pages: 197-207

Finacial statement fraud is misconduct by management or related parties in presenting misleading financial information. Auditors are responsible for detecting potential fraud by considering relevant factors and exercising due care to ensure fair and accurate financial reporting. This study analyzes the influence of auditor industry specialization, audit tenure, audit fee, and public accounting firm size on financial statement fraud in mining companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The total population is 64 companies, and by using purposive sampling, 40 companies were selected as the research sample. The data used in this study are secondary data obtained from www.idx.co.id and the official websites of the companies. The analytical method applied is logistic regression analysis using SPSS version 27. The results of this study indicate that auditor industry specialization does not influence the ability to detect financial statement fraud. Audit tenure also has no effect on financial statement fraud, as the length of the engagement period does not guarantee the absence of fraud in financial reporting. Furthermore, audit fees and the size of the public accounting firm do not significantly influence financial statement fraud.