<![CDATA[The study's aims are to test the components in the fraud pentagon theory on fraudulent financial statements in mining businesses. The fraud pentagon has five components: hubris, pressure, ability, justification, and opportunity. In this study, the population includes all mining companies registered on the Indonesian Stock Exchange between 2016 and 2019. The sample is 48 determined using a purposive sampling method. The data was analyzed using logistic regression. The findings of this study demonstrate that shifting auditors, the nature of the industry, external pressure, financial stability, and financial targets all have an impact on the likelihood of misleading financial reporting. On the other hand, the frequency of CEO photographs in annual reports, director changes, weak internal oversight, and managerial ownership have little effect on the possibility of financial report fraud. Regulators, auditors, management, and boards of commissioners should be aware of these various elements in order to prevent and reduce the possibility of fraudulent activity in financial reports. Keywords: Fraud Pentagon Theory; Potential Fraud; Pressure; Opportunity; Rationalization; Ability; Arrogance.]]>
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