Pakpahan, H., Pangaribuan, H. and Susanti, M. 2026. Analysis Of The Fraud Pentagon Factors In Influencing Financial Statement Fraud: Digital Maturity As A Moderating Variable . Management Studies and Entrepreneurship Journal (MSEJ). 7, 4 (Apr. 2026), 694–712. DOI:https://doi.org/10.37385/msej.v7i4.10733.