10.34820/FK2/FAAKEO Lestari, Tri Utami(Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies)Dinata, Ruri Octari(Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies) Telkom University Dataverse 2023 doi:10.34820/FK2/FAAKEO/JFRQKW Manuscript type: Research paper. Research aims: This study aims to examine how the implementation of XBRL and fraud hexagon can effect on fraudulent financial statement. Design/ Methodology/ Approach: This study employs a quantitative approach to explain the relationship among the variables. The data from non-financial stated-owned enterprises In Indonesia were collected and the analysed through the panel data. Research findings: Results show that the implementation of XBRL and the fraud hexagon perspective have a simultaneous effect on fraudulent financial statements. Theoretical contributions/ Originality: This study expands on previous works by investigating the Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry. Practitioner/ Policy implications: Such empirical evidence is expected to be used by companies, regulators and researchers in understanding factors that influence financial reporting fraud in non-financial state-owned companies. Research limitation: The samples in this study is limited to non-financial state-owned companies in Indonesia Lestari, Tri Utami(Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies)