Sasana, Lodang Prananta Widya, Jaenal Abidin, and I Gede Adi Indrawan. “Pengaruh Fraud Risk Factors Dengan Pendekatan Pentagon Terhadap Kecurangan Laporan Keuangan”. RIGGS: Journal of Artificial Intelligence and Digital Business 5, no. 1 (February 21, 2026): 4516–4528. Accessed April 22, 2026. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/5468.