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Abstrak :
ABSTRACT This study was to determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, the nature of industry, change in auditors, rationalization, change of directors, and CEOs picture of fraudulent financial statements in mining companies in Indonesia. This study uses descriptive quantitative methods. Technique of collecting data through documentation. The data used in this study are secondary data in the form of annual reports or annual reports of mining sector companies listed on the Indonesia Stock Exchange for the period 2013 2017. Next, the data was tested using multiple linear regression methods. The results of the study found that the target Financial and Nature of industry had an effect on fraudulent financial statements. Meanwhile, Financial stability, External pressure, and Ineffective monitoring, Change in auditors, Rationalization, and Change of directors, and CEOs picture, have no effect on fraudulent financial statements in mining companies in Indonesia.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pressure, opportunity, rationalization, capability, dan arrogance elemen-elemen fraud pentagon terhadap terjadinya financial statement fraud. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linear berganda menggunakan data panel dengan populasi pada penelitian ini adalah perusahaan publik yang terdaftar di Bursa Efek Indonesia pada tahun 2007-2015. Hasil penelitian ini membuktikan bahwa pressure, rationalization, dan arrogance berpengaruh positif dan signifikan terhadap financial statement fraud, sementara capability berpengaruh negatif dan opportunity tidak berpengaruh signifikan terhadap financial statement fraud.

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ABSTRACT
The purpose of this study is to obtain empirical evidence about the effect of pressure, opportunity, rationalization, capability, and arrogance the elements of fraud pentagon on the occurrence of financial statement fraud. The research method used in this study is multiple linear regression using panel data with population of this study comes from publicly listed companies in Indonesia Stock Exchange during 2007 2015. The result of this study proves that pressure, rationalization, and arrogance positively impact financial statement fraud, while capability has negative effect and opportunity does not have significant effect on the financial statement fraud.