WINATA, R. A.; AGUSTINA, F. F.; SINATRIA, N.; MULYONO, A. Analysis of pentagon fraud elements in detecting financial reporting fraud in healthcare companies. Indonesia Accounting Research Journal, [S. l.], v. 13, n. 1, p. 46–53, 2025. DOI: 10.35335/iacrj.v13i1.505. Disponível em: https://journals.iarn.or.id/index.php/Accounting/article/view/505. Acesso em: 4 jun. 2026.