Darwis, H., Supriatiningsih, S., & Samukri, S. (2026). Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee. Ilomata International Journal of Tax and Accounting, 7(3), 1–10. https://doi.org/10.61194/ijtc.v7i3.2547