ABSTRACT: This research aims to study the effect of intellectual capital on financial statement frauddirectly and mediated by financial distress. The population of this study is banking companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. Determination of the research sample using purposive sampling resulted in 64 observation data as the final sample during the six-year observation period. Data analysis using multiple regression and path analysis using SPSS version 26. The results showed that intellectual capital influences financial statement fraudand financial distress mediation in these relationships.

KEYWORDS -Bank, Financial Statement Fraud, Financial Distress, Indonesia, Intellectual Capital