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This study aims to determine the effect of pentagon fraud in detecting financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. The method used in this research is quantitative in nature causative with data sources in the form of secondary data. The sample of this research is 21 companies in the healthcare sector using a purposive sampling method. The data for this research were obtained from literature and documentation. The results of this study show that partially financial target variables and changes in directors have an effect on fraudulent financial reports in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Meanwhile, external pressure variables, ineffective supervision, auditor changes, and the frequency of CEO photos appearing have no effect on fraudulent financial statements in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Simultaneously financial targets, external pressures, ineffective supervision, changes in auditors, changes in directors, and the frequency of CEO photos appearing have an effect on fraudulent financial statements.

This article discusses the role of directors in the dissolution of a Limited Liability Company and the legal remedies taken by shareholders to protect their rights in the dissolution of a Limited Liability Company. The business activities of a Limited Liability Company do not always run in accordance with the objectives, sometimes the Company will face obstacles that cause the dissolution of the Limited Liability Company. With the dissolution of the Company, in this case the shareholders should get a legal protection both preventive and repressive. This research uses normative legal research with a statutory approach and a case approach through a decision study. The legal sources used are primary and secondary legal sources. Based on the results of the research, the Board of Directors of a Limited Liability Company in the process of dissolving the Company can act as a liquidator. Limited Liability Companies undergoing dissolution must pay attention to the rights and legal protection of shareholders.