10.34820/FK2/FAAKEOLestari, Tri UtamiTri UtamiLestariFakultas Ekonomi dan Bisnis, Finance and Accounting StudiesDinata, Ruri OctariRuri OctariDinataFakultas Ekonomi dan Bisnis, Finance and Accounting StudiesTelkom University Dataverse2023Social SciencesLestari, Tri UtamiTri UtamiLestariFakultas Ekonomi dan Bisnis, Finance and Accounting Studies2023-10-022023-10-0239253application/vnd.openxmlformats-officedocument.spreadsheetml.sheet1.0CC0 WaiverManuscript 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