DARWIS, Hidayat; SUPRIATININGSIH, Supriatiningsih; SAMUKRI, Samukri. 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, [S. l.], v. 7, n. 3, p. 1–10, 2026. DOI: 10.61194/ijtc.v7i3.2547. Disponível em: https://www.ilomata.org/index.php/ijtc/article/view/2547. Acesso em: 25 jul. 2026.