Silaban, J. F. Y. E., & Hartanti, R. (2026). Pengaruh Sistem Pengendalian Internal dan Fraud Pentagon Terhadap Kecurangan Laporan Keuangan. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(1), 5868–5881. https://doi.org/10.31004/riggs.v5i1.6436