T The objective of the empirical study is to examine and to analyze the influence of fraud diamond on deteceting financial statement fraud. This research consisted of 9 independent variables and 1 dependent variable. Independent variable are pressure, opportunity, rationalization, and capability. Pressure variables proxied by (a) financial stability (measured by Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM)), (b) personal financial need (measured by the Employee Stock Option Program (ESOP)), (c) external pressure (measured by Leverage (LEV)), (d) financial target (measured by Return On Asset (ROA). Opportunity variable proxied by (a) ineffective monitoring (measured by Whistleblowing System (WBS)), and (b) organizational structure (measured by changes of directors (DCHANGE)). Rationalization variables proxied by changes of auditors (AUCHANGE)). Capability variables proxied by positioning (measured by CEO’s Tenure (CEOTENURE)). Dependent variables in this research is financial statement fraud proxied by earning management. The sample of this empirical study is Bank company that listed in Indonesia Stock Exhange (BEI) for period of 2013 until 2015. Total sampel is 123. This empirical study uses secondary data. The sampling technique used in this research is purposive sampling method. This research is using multiple regression analysis as hypothesis testing. The result of this empirical study are (1) The variable AUCHANGE and CEOTENURE have positive influence to existence of financial statement fraud. (2) The variable ESOP, ROA and WBS have negative influence to the existence of financial statement fraud.(3) The variable CAR, NIM, LEV and DCHANGE does not have influence to the existence of financial statement fraud.