The Effect of Fraud Pentagon on Fraudulent Financial Statements: A Meta Analysis

This study aims to integrate research results from several journals ascertain the impact of financial statement fraud (FFS) on pentagon. FFS is an intentional effort by company mislead users statements. Fraud pentagon explains five elements causing FFS. The population in this a journal which not included predatory for 2012-2022. There are 16 samples produced through purposive sampling. Secondary data meta analysis techniques observation Seforra and Google Scholar. integration show that pressure, opportunity, capability arrogance have positive effect as evidenced (ṝ) calculating > r table. While rationalization variable has negative