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This research was carried out because there were several cases of financial statement manipulation that were only detected after the fraud resulted in considerable losses. Fraud pentagon theory which has five elements of fraud is considered to influence the occurrence of fraudulent financial reporting. The five elements are opportunity, pressure, rationalization, competence, and arrogance. The elements contained in the fraud pentagon theory is considered to be able to detect fraud in financial reporting so that fraud can be prevented as early as possible. This study aims to examine how effect of each element of fraud on the pentagon fraud theory is partially and simultaneously on the occurrence of fraudulent financial reporting in mining sector companies listed on the Indonesian Stock Exchange during 2013 to 2017. The independent variable used in this study is the opportunity variable that is proxied by the nature of industry using a receivable ratio, the pressure variable proxied by external pressure uses leverage ratio, the rationalization variable proxied by the total accrual ratio, the competence variable that is proxied by change of auditors uses a dummy variable, and the arrogance variable that is proxied by frequent number of CEO-s picture uses a dummy variable. While the dependent variable in this study is a fraudulent financial reporting variable that is proxied by the fraud score (F-Score). The samples used were 24 mining sector publicly listed companies that listed on the Indonesian Stock Exchange during 2013-2017, with 120 observations. The data used are secondary data in the form of financial statements and company annual reports which are used as research samples. Data test equipment uses SPSS software version 22. The results of the study indicate that all independent variables (opportunity, pressure, rationalization, competence, and arrogance) simultaneously have a significant effect on fraudulent financial reporting. The results of the study also show that partially, the pressure variable proxied by external pressure and the rationalization variable proxied by the total accrual ratio proved to have a significant effect on fraudulent financial reporting. While opportunity variables that are proxied by the nature of industry, competence variables that are proxied change of auditors, and arrogance variables that are proxied by the frequent number of CEO-s picture do not have a significant effect on fraudulent financial reporting.