This study examines whether fraud triangle and board of director's attributes analyses can detect financial statement fraud in Indonesian listed companies. Financial statement fraud is proxied by Dechow 's fraud score model. The fraud triangle analysis includes financial stability, effective monitoring, and rationalization whereas the board of director's attributes analysis covers number of independent board and board of director's gender diversity. The unit of analysis is companies listed in KOMPAS100, an index that comprises 100 companies listed in the Indonesian Stock Exchange that have sound liquidity and large market capitalization. The period of the study is 2016 to 2019. The results of the study show that neither of the three aspects fraud triangle nor the two aspects of the board of director's attributes analysis can detect the financial statement fraud. Such results evidence the extent to which large and liquid Indonesian listed companies have fairly reported their financial statements.