Korea Distribution Science Association. 2021. “The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia”, https://www.koreascience.kr/article/JAKO202106438543732.view, diakses pada 30 September 2021.
Sari, Shinta Permata dan Nanda Kurniawan Nugroho. 2021. “Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia”, http://seminar.uad.ac.id/index.php/ihtifaz/article/viewFile/3641/1023, diakses pada 8 November 2021.
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