PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD PENTAGON PADA PERUSAHAAN PERTAMBANGAN TERDAFTAR DI BEI TAHUN 2018-2020

Financial statement fraud is the that carried out by displaying financial statements are not actual events. The reason for doing to make stockholders believe performance of company satisfactory. In facilitating its actions, it can be done presenting annual better than original, such as increasing profits and reducing debt. purpose this study identify opportunities occur using pentagon model theory developed Crowe Howarth in 2012. Pentagon model, there five main variable elements, namely pressure, opportunity, rationalization, ability, arrogance. population sample use reports from mining sector companies listed on Indonesia Stock Exchange (IDX) during 2018-2020 period. data used secondary obtaining company's official website website. Through purposive sampling method, 32 were selected samples. multiple regression analysis methods was chosen analyze assisted SPSS 21 program. results indicate ineffective monitoring measured comparison board commissioners influences fraud. Meanwhile, other variables target, external nature industry, Rationalization, Capability, Arrogance do affect