This study aims to determine how the influence of pentagon fraud on fraudulent financial reporting. The pentagon fraud factors studied in this study was financial target, financial stability, external pressure, ineffective monitoring, quality auditor eksternal, change in auditor, quality of direction, and frequent number of ceo’s. The subject in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was determined using purposive sampling. This study has a sample of 31 companies with a total of 93 data processed. Data was processed using SPSS statistical program and analyzed using logistic regression. Based on the result of data analysis, it is known that the variables of quality of direction and frequent number of ceo’s have an effect in fraudulent financial reporting, but financial target, financial stability, external pressure, quality of auditor, ineffective monitoring, change in auditor have no effect on the fraudulent financial reporting.