The practice of fraudulent financial reporting is a prevalent form of fraud that causes substantial losses for companies, both financially and non-financially. The financial impact manifests as significant monetary losses, while the non-financial impact involves damage to the company's reputation. Such reputational damage often results in a loss of trust from various stakeholders, potentially jeopardizing the company's future viability and even leading to bankruptcy.

This study aims to test and analyze the detection of fraudulent financial statement indicators using elements from the fraud hexagon theory. The research employs quantitative methods and utilizes secondary data in the form of company financial reports. The population for this study consists of manufacturing companies that received special notation from the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sample, selected using purposive sampling, comprises 19 companies observed over four years. Logistic regression analysis is used as the primary data analysis technique.