Winata, R.A., Agustina, F.F., Sinatria, N. and Mulyono, A. 2025. Analysis of pentagon fraud elements in detecting financial reporting fraud in healthcare companies. Indonesia Accounting Research Journal. 13, 1 (Sep. 2025), 46–53. DOI:https://doi.org/10.35335/iacrj.v13i1.505.