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The purpose of this study was to determine the detection of financial statement fraud using the Pentagon fraud method in mining sector companies listed on IDX during 2012 to 2018. This study used five (5) independent variables, namely pressure on financial stability, oppurtunity on nature of industry, rationalization on total accrual ratio, competence on change in CEO, and arrogance on dualism position of CEO and financial statement fraud as dependent variable that is proxied by earnings management. Sample in this study using purposive sampling method with the final sample is fifteen (15) mining sector companies listed on IDX during 2012 to 2018. The results of this study are pressure on financial stability, oppurtunity on nature of industry, rationalization on total accrual ratio, competence on change in CEO, and arrogance om dualism position of CEO partially does not significantly influence financial statement fraud and smultaneously does significantly influence financial statement fraud Keyword: financial statement fraud, fraud pentagon, pressure, oppurtunity, rationalization, competence, arrogance, earnings management, financial stability, nature of industry, total accrual ratio, change in CEO, dualism position of CEO

Detection of Financial Statement Fraud with The Fraud Pentagon Method for Mining Sector Companies Listed on Indonesian Stock Exchange (IDX) for period 2012 to 2018