The purpose of the study is to examine the effect of fraud indicators againts fraudulent financial statement on non financial public companies. The population in this study are non financial company listed on the Indonesian Stock Exchange (BEI) in 2013-2015. The sampling technique in this study is using purposive sampling method with the non financial company's criteria, have the required data in the study, increased sale and profit and presented a report to the rupiah currency in order to obtain a total sample of 47 companies listed on the Indonesia Stock Exchange (BEI) on 2013-2015. This study uses multiple linear regression statistical tool. The results showed that the fraud indicators of financial stability, debt, and changes in directors positive influence on fraudulent financial statements, while financial targets, external pressure, liquidity, level pf performance, watchdog effectiveness, quality of the external auditor and changes in auditor have no effect on fraudulent financial statement.