This study aims to determine the effect of corporate governance mechanisms on fraud in financial reporting. The sampling technique used was purposive sampling. This research was conducted at non-financial companies with a research time period (2015-2017). The estimated model used is logistic regression analysis. The purpose of this study is to determine whether corporate governance mechanisms influence fraud in financial reporting. This research involves 2 (two) variables consisting of 1 (one) dependent variable, 2 (two) independent variables. The dependent variable in this study is fraud in financial reporting. The independent variables in this study are the audit committee and leverage. The results of the research conducted in the regression analysis are 11.5% of the corporate governance mechanism variables against fraud in financial reporting. This means that corporate governance mechanisms simultaneously influence fraud in financial reporting.