TAMBUNAN, C. M.; WUKUF DILVA RAFA; SYARIF M.HELMI. Antara Transparansi dan Manipulasi: Peran Fraud Pentagon dan Sustainability Disclosure dalam Financial Statement Fraud. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, p. 4004-4017, 2026. DOI: 10.33395/owner.v10i4.3779. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3779. Acesso em: 4 oct. 2026.