Testing the Fraud Pentagon in Indonesian Manufacturing Companies: Pressure, Rationalization, and Capability as Determinants of Financial Statement Fraud during 2019–2023. Kahayan: Jurnal Kajian dan Riset Ekonomi, [S. l.], v. 1, n. 1, p. 41–52, 2026. Disponível em: https://abecen.com/index.php/Kahayan/article/view/44. Acesso em: 13 jun. 2026.