“ANALISIS PENTAGON FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN”. E-Jurnal Akuntansi TSM 3, no. 3 (December 16, 2023): 159–168. Accessed July 21, 2026. https://jurnaltsm.id/index.php/EJATSM/article/view/2264.