“Testing the Fraud Pentagon in Indonesian Manufacturing Companies: Pressure, Rationalization, and Capability as Determinants of Financial Statement Fraud during 2019–2023”, Kahayan, vol. 1, no. 1, hlm. 41–52, Jun 2026, Diakses: 13 Juni 2026. [Daring]. Tersedia pada: https://abecen.com/index.php/Kahayan/article/view/44