Antawirya, R. D. E. P., Putri, I. G. A. M. D., Wirajaya, I. G. A., Suaryana, I. G. N. A., & Suprasto, H. B. (2019). Application of fraud pentagon in detecting financial statement fraud. International Research Journal of Management, IT and Social Sciences, 6(5), 73–80. https://doi.org/10.21744/irjmis.v6n5.706