Fraudulent Financial Statement: Analisis Fraud Pentagon (Studi Empiris pada P…

This research aims to empirically prove the influence of Pentagon fraud in detecting financial statement fraud in State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample in this research was 21 companies using purposive sampling. The variables used in this research are External Pressure, Nature of Industry, Change in Auditor, Change in Director and Politica…