This study aims to find empirical evidence of the effect of audit committee financial expertise, managerial ownership, and firm size on the fraudulent of financial statement which is calculated using the Beneish M-Score. The population of this study is property, real estate, and building construction sectors listed in the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique used purposive sampling technique and obtained samples of 22 companies with 66 observational data. The data analysis technique was logistic regression. Based on the results of the study, it can be concluded that audit committee financial expertise has a negative effect on the fraudulent of financial statement, while managerial ownership and firm size have no effect on the fraudulent of financial statement. This study can be used as a reference to find out the factors that influence on the fraudulent of financial statement. The greater percentage of audit committee financial expertise, it can be reduce the fraudulent of financial statement.