ICIH, Icih; KURNIAWAN, Asep; ANDINI, Amelia. ANALYSIS THE EFFECT OF PENTAGON FRAUD THEORY IN DETECTING FINANCIAL STATEMENT FRAUD. ACCRUALS (Accounting Research Journal of Sutaatmadja), [S. l.], v. 5, n. 02, 2021. DOI: 10.35310/accruals.v5i02.884. Disponível em: https://ojs.stiesa.ac.id/index.php/accruals/article/view/884. Acesso em: 7 aug. 2026.