“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 1, no. 1 (Juni 8, 2026): 41–52. Diakses Juni 13, 2026. https://abecen.com/index.php/Kahayan/article/view/44.