<![CDATA[This study aims to detect financial statement fraud using the fraud star model comprising opportunity, pressure, rationalization, capability, and lack of integrity with audit committee meeting as a moderating variable. The population consists of all mining sector companies listed on the Indonesia Stock Exchange (IDX) during period 2020-2024. Purposive sampling was applied, yielding a final sample of 48 companies with 240 observations over five years. The research employs a quantitative method with associative approach. Data were sourced from company annual reports, and hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA) with the aid of STATA 17. The results reveal that opportunity and capability has a significant negative effect on financial statement fraud. Pressure has a significant positive effect on financial statement fraud. Rationalization, and lack of integrity did not significant effect on financial statement fraud. Regarding moderation, audit committee meetings significant moderate the relationship between opportunity and pressure on financial statement fraud, but do not moderate the effect of rationalization, capability, and lack of integrity. This study concludes that fraud is most likely to occur when investor driven pressure leads management to exploit available opportunities, and that active audit committee oversight serves as an effective governance mechanism in curbing such behavior. These findings provide practical implications for regulators, investors, and governance practitioners in strengthening fraud prevention mechanisms in the mining sector.]]>
