f90-directive-comment-re

f90-directive-comment-re is a variable defined in `f90.el'.
Its value is
"!hpf\\$"

  • This variable is safe as a file local variable if its value
    satisfies the predicate `stringp'.

Documentation:
Regexp of comment-like directive like "!HPF\\$", not to be indented.

You can customize this variable.