SHELTRIANA SUBIR, Fransisca; APRIYANTO, Gaguk; ZUHROH, Diana. Comparative Analysis of Fraud Pentagon Theory’s Predictive Ability in Detecting Financial Statement Fraud. Jurnal Akuntansi dan Perpajakan, [S. l.], v. 12, n. 1, p. 66–83, 2026. DOI: 10.26905/ap.v12i1.17545. Disponível em: https://jurnal.unmer.ac.id/index.php/ap/article/view/17545. Acesso em: 11 sep. 2026.