Murnandes, Mutia, and Triyani Budyastuti. “Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud”. Gorontalo Accounting Journal 8, no. 1 (May 28, 2025): 205–215. Accessed September 8, 2026. https://jurnal.unigo.ac.id/gaj/article/view/4065.