<strong>This paper analyzes the relationship between accounting distortion as the fraud probability indicator and modified FDIC ratios in Indonesian Banks BUKU 1 those are already listed on Indonesia Stock Exchange. Least squares regression statistical tool is used to explain the relationship direction of modified FDIC ratios toward the fraud probability. Researcher finds that the fraud detection model that is proposed in this paper is applicable and accepted at R-squared of 91.54%. NPL, LDR, NCL to L, NII to EA, and EG are significant ratios that will significantly influence the fraud probability. Researcher concludes that the proposed model is feasible to be used by financial statements users as analysis tool.</strong>