RAHMAWATI, Nurul; PUTRI, Sri Yuli Ayu. The Effect of Fraud Triangle and Internal Control on Financial Statement Fraud with Intellectual Capital as A Moderating Variable. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 5, n. 2, p. 16336–16343, 2026. DOI: 10.31004/riggs.v5i2.11584. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/11584. Acesso em: 1 oct. 2026.