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Detection of Financial Statement Fraud Using Fraud Pentagon Theory Perspective in Indonesia

Table 2: Hypothesis test results

Variable Coefficient Sig Result
X1 0.5939 0.1299 Rejected
X2 0.0180 0.8884 Rejected
X3 -3.6219 0.0005 Accepted*
X4 -3.0423 0.0267 Accepted**
X5 0.5302 0.1380 Rejected
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