Tjahjani, F. et al. 2022. FRAUD PENTAGON THEORY: INDICATION TOWARD FRAUDULENT FINANCIAL REPORTING ON NON-BANKING SECTOR. International Journal of Economics, Business and Accounting Research (IJEBAR). 6, 3 (Sep. 2022), 1987–1997. DOI:https://doi.org/10.29040/ijebar.v6i3.6026.