Rania Suksmaningtyas and Imang Dapit Pamungkas 2025. Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in Soes. Proceeding of the International Conference on Management, Entrepreneurship, and Business. 2, 1 (Jun. 2025), 334–347. DOI:https://doi.org/10.61132/icmeb.v2i1.344.