pentagon 88Fraud pentagon theory is developed by Marks (2012) from previous Crowe’s Fraud Pentagon Theory. According to Crowe, arrogance is identified with a sense of superiority and a feeling ofPENTAGON 88 Halaman situs resmi badan pusat statistik kesehatan daerah tangerang yang menyediakan berbagai alat kesehatan dan memberikan pelayanan terbaik