RAHAYU, R. A.; HARIYANTO, W.; ALMANFALUTI, I. K. Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 3, p. 2193-2204, 2023. DOI: 10.33395/owner.v7i3.1575. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1575. Acesso em: 25 nov. 2025.