<![CDATA[Kecurangan laporan keuangan merupakan salah satu bentuk kecurangan yang dapat menyesatkan pengguna laporan keuangan dan menimbulkan kerugian ekonomi. Penelitian ini bertujuan menganalisis pengaruh kualitas audit, karakteristik industri, komite audit, dan stabilitas keuangan terhadap kecurangan laporan keuangan pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder dari laporan tahunan. Sampel penelitian terdiri atas 25 perusahaan yang dipilih dengan purposive sampling sehingga diperoleh 75 observasi. Analisis dilakukan menggunakan regresi data panel dengan aplikasi EViews. Berdasarkan Uji Chow dan Uji Lagrange Multiplier, Common Effect Model (CEM) dipilih sebagai model terbaik. Hasil penelitian menunjukkan bahwa kualitas audit tidak berpengaruh terhadap kecurangan laporan keuangan, sedangkan karakteristik industri, komite audit, dan stabilitas keuangan berpengaruh negatif. Temuan ini menunjukkan bahwa penggunaan Kantor Akuntan Publik (KAP) Big Four tidak memengaruhi kecurangan laporan keuangan. Sebaliknya, peningkatan karakteristik industri yang diproksikan melalui perubahan piutang, jumlah komite audit lebih dari tiga orang, serta peningkatan perubahan aset dapat menurunkan kemungkinan terjadinya kecurangan laporan keuangan pada perusahaan sektor infrastruktur. Financial statement fraud is a form of fraud that can mislead financial statement users and result in significant economic losses. This study aims to examine the effect of audit quality, industry characteristics, audit committee, and financial stability on financial statement fraud in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained from companies' annual reports. The sample consisted of 25 companies selected through purposive sampling, resulting in 75 observations. The data were analyzed using panel data regression with EViews software. Based on the Chow Test and Lagrange Multiplier Test, the Common Effect Model (CEM) was selected as the most appropriate model. The results indicate that audit quality has no significant effect on financial statement fraud. In contrast, industry characteristics, audit committee, and financial stability have a negative effect on financial statement fraud. These findings suggest that the use of Big Four public accounting firms does not significantly influence the occurrence of financial statement fraud. Meanwhile, higher industry characteristics, as proxied by changes in accounts receivable, audit committees consisting of more than three members, and increased asset changes are associated with a lower likelihood of financial statement fraud in infrastructure sector companies.]]>
