<![CDATA[Financial statements are an important tool in assessing the performance and financial position of a company. However, financial statement incidents often occur due to pressure, opportunity, and rationalization, as explained in the Fraud Triangle concept. This study aims to analyze the factors that influence financial statement fraud in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Using a qualitative method, this study uses an analytical approach according to the Fraud Triangle, including elements of pressure, opportunity, and rationalization, which are proxied through financial targets, external pressure, organizational structure, auditor turnover, and audit opinion. The results of this study indicate that a high Return on Assets (ROA) reflects the efficiency of asset management and the low possibility of fraud, while a low or negative ROA may indicate problems in the financial statements even though the F-Score shows low risk. A high Debt to Assets Ratio indicates heavy reliance on debt and potential financial risk, while a low debt ratio reflects more stable and transparent management. Managerial stability, reflected by little board turnover, is associated with transparent financial reporting, whereas frequent board turnover may increase the risk of financial statement manipulation. Auditor turnover also indicates potential problems in the relationship with the auditor, although it does not necessarily affect the F-Score. An unmodified audit opinion is associated with transparent financial reporting and a low F-Score, reflecting the integrity of the company despite variations in financial performance.]]>
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