This study aims to determine how the influence of pentagon fraud, asymmetric information and going concern on the occurrence of financial statement fraud. The pentagon fraud factor examined in this study is financial targets, financial stability, personal financial needs, external pressure, the nature of industry, ineffective monitoring, rationalization, capability and arrogance. The subjects in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was determined using purposive sampling. This study has a sample of 52 companies with a total of 139 data processed. Data was processed using the SPSS statistical program and analyzed using logistic regression. Based on the results of data analysis, it is known that only financial stability and nature of industry variables have a positive effect on fraudulent financial statements. Meanwhile, financial target variables, personal financial need, external pressure, ineffective monitoring, rationalization, capability, arrogance, asymmetric information and going concern do not affect the occurrence of financial statement fraud.