Antawirya, R.D.E.P., Putri, I.G.A.M.D., Wirajaya, I.G.A., Suaryana, I.G.N.A. and Suprasto, H.B. 2019. Application of fraud pentagon in detecting financial statement fraud. International research journal of management, IT and social sciences. 6, 5 (Aug. 2019), 73–80. DOI:https://doi.org/10.21744/irjmis.v6n5.706.