Rania Suksmaningtyas, & 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), 334–347. https://doi.org/10.61132/icmeb.v2i1.344