This research aims to analyze the influence of Pressure, Opportunity and Capability on Financial Misreporting with Ethical Climate as a mediating variable. This research uses a quantitative approach, meaning that data can be calculated using statistical analysis as a test tool for hypothesis testing. The research method used is an exploratory study, aiming to clarify the causal relationship between the independent and dependent variables. The population in this study was all employees of Ahlia Cement Company. The sample selection technique used in this study was non-probability sampling through a purposive sampling. The data collection tool used was a questionnaire by Google Form. The analysis technique used in this study was Partial Least Squares (PLS) using SmartPLS software version 4.1.7. The results indicate that Pressure, Opportunity, and Capability significantly influence Ethical Climate, which in turn has a significant effect on Financial Misreporting. A weaker ethical climate increases the likelihood of financial misstatements and serves as a key mechanism through which pressure, opportunity, and capability affect misreporting behavior. These findings confirm the mediating role of Ethical Climate, highlighting that fraud-related factors operate through the organizational ethical context rather than directly. The study contributes theoretically by extending fraud theory through the integration of ethical climate as a mediating mechanism, and practically by emphasizing the importance of strengthening ethical climate, internal controls, and ethical leadership to mitigate financial misreporting............ Keywords: ...........Pressure, Opportunity, Capability, Financial Misreporting, Ethical Climate.