DINDA PUTRI MEDINA; AGUS ZAHRON IDRIS. Analysis the Effect of Fraud Pentagon and Whistleblowing System on Financial Statement Fraud in Indonesian State-Owned Enterprises (2021–2024) . International Journal of Economics, Management and Accounting, [S. l.], v. 3, n. 3, p. 01–17, 2026. DOI: 10.61132/ijema.v3i3.1278. Disponível em: https://international.areai.or.id/index.php/IJEMA/article/view/1278. Acesso em: 30 sep. 2026.