pentagon 88This study aims to test fraud pentagon theory in detecting fraudulent financial reporting. More specifically, this study attempts to test the financial target, financial stability, external pressure,PENTAGON 88 Jurnal Kesehatan Qamarul Huda (p-ISSN: 2354-9777; e-ISSN: 2614-8420) merupakan jurnal yang mengangkat isu dan tren terkini tentang perkembangan pelayanan