ANGGRAINI, R. Z.; NASUTION, A. A.; RISANTY; SITEPU, Y. L. B. Pengaruh Fraud Pentagon Theory dalam Mendeteksi Financial Statement Fraud pada Perusahaan BUMN Tahun 2020-2024. Surplus: Jurnal Ekonomi dan Bisnis, [S. l.], v. 5, n. 1, p. 1518–1538, 2026. DOI: 10.71456/sur.v5i1.2560. Disponível em: https://yptb.org/index.php/sur/article/view/2560. Acesso em: 25 oct. 2026.