PAKPAHAN, H.; PANGARIBUAN, H.; SUSANTI, M. Analysis Of The Fraud Pentagon Factors In Influencing Financial Statement Fraud: Digital Maturity As A Moderating Variable . Management Studies and Entrepreneurship Journal (MSEJ), [S. l.], v. 7, n. 4, p. 694–712, 2026. DOI: 10.37385/msej.v7i4.10733. Disponível em: https://journal.yrpipku.com/index.php/msej/article/view/10733. Acesso em: 3 apr. 2026.