This study was conducted to analyze the effect of financial stability, external
pressure, financial target, nature of industry and rasionalization on financial
statement fraud. This study sample used was 26 companies listed on the Jakarta
Islamic Index (JII) in 3 years observation. The type of data used is secondary data.
The data is in the form of annual report of companies listed on the Jakarta Islamic
Index (JII) in 2016 – 2018. Hypothesis testing is conducted using logistic
regression method with SPSS 23 software. This study was conducted using the
Binary Logistic analysis method. The result showed that the variables of financial
stability has a negative effect on financial statement fraud, external pressure and
financial target has a positive effect on financial statement fraud. But this study
does not prove the positive influence of the nature of industry and rasionalization
variables. From those result it can be concluded that there are 2 variables that have
positive effect, 1 variable that have negative effect, influence and 2 variables that
do not have a positive effect on financial statement fraud.