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 Jurnal Kesehatan Qamarul Huda (p-ISSN: 2354-9777; e-ISSN: 2614-8420) merupakan jurnal yang mengangkat isu dan tren terkini tentang perkembangan pelayanan