<![CDATA[ABSTRACTThis study aims to analyze the influence of the fraud Pentagon elements on detecting financial statement fraud in BUMN listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The study population was all state-owned enterprises BUMN listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method, resulting in 18 companies. Data analysis used multiple regression analysis. The results showed that financial stability and personal financial needs were proven to have no significant effect on financial statement fraud. Financial targets, changes in director and auditor, and the number of CEO photos in the annual report showed a significant positive effect on financial statement fraud. Meanwhile, ineffective monitoring and dualism positions showed a significant negative effect. These findings indicate that several elements in the fraud pentagon framework significantly affect financial statement fraud in BUMN in Indonesia, with the model explaining 62.6% of the variance in fraud detection.ABSTRAKPenelitian ini bertujuan menganalisis pengaruh elemen fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Populasi penelitian adalah seluruh badan usaha milik negara BUMN yang terdaftar pada Bursa Efek Indonesia. Sampel dipilih menggunakan purposive sampling method sehingga sejumlah 18 perusahaan. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan financial stability dan personal financial needs terbukti tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Financial targets, change in director, change in auditor, dan jumlah foto CEO dalam laporan tahunan menunjukkan pengaruh positif signifikan terhadap kecurangan laporan keuangan. Sementara itu, ineffective monitoring dan dualism position menunjukkan pengaruh negatif signifikan. Temuan ini mengindikasikan bahwa beberapa elemen dalam kerangka fraud pentagon secara signifikan mempengaruhi kecurangan laporan keuangan pada BUMN di Indonesia, dengan model menjelaskan 62,6% varians dalam pendeteksian fraud.]]>
