RANIA SUKSMANINGTYAS; IMANG DAPIT PAMUNGKAS. Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in SOEs. International Journal of Economics, Management and Accounting, [S. l.], v. 1, n. 1, p. 128–151, 2025. DOI: 10.61132/ijema.v1i1.1054. Disponível em: https://international.areai.or.id/index.php/IJEMA/article/view/1054. Acesso em: 5 dec. 2025.