This study aims to examine the effect of corporate governance and audit quality on financial statement fraud, proxied by the Beneish M-Score Model. The corporate governance variables include independent commissioners, the remuneration structure of the board of commissioners and directors, audit committee activity, and institutional ownership. Meanwhile, audit quality is measured by audit firm size, audit tenure, and audit fees.

The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2022-2024 period. A total of 158 companies were selected using purposive sampling. Hypothesis testing was conducted using logistic regression analysis with SPSS software.