| This research aims to investigate the relationship between audit tenure, specialized auditor, audit quality, client importance, independent commissioners composition, and lending decisions as independent variables, as well as financial statements fraud as dependent variables in the first research model, and the value of earnings response coefficient as dependent variables in the second research model. Analysis is done on 1160 sample data for the first model and 605 sample data for the second research model. All samples come from non-financial companies that listed in Indonesia Stock Exchange from 2012 until 2015. Using binary logistics on first research model, the result showed that four variables that are hyphotesized to have relationship with financial statements fraud, there are audit tenure, specialized auditor, independent commissioners compositions, and lending decision. Then, using linear regression for the second research model, the authors find evidence that audit tenure, client importance, and lending decisions have significant effects to the value of earnings response coefficient. |