PERAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF FRAUD PENTAGON PADA KEMENTERIAN DAN LEMBAGA PEMERINTAH
This study aims to examine the impact of fraud pentagon model elements on financial statement fraud and analyze the role of good corporate governance in moderating fraud pentagon model elements on fraudulent financial statements in government ministries and agencies in 2019-2021.The Cooler Bag sample was selected based on the purposive sampling met