Tambunan, Chrisnando Marshall, Wukuf Dilva Rafa, and Syarif M.Helmi. “Antara Transparansi Dan Manipulasi: Peran Fraud Pentagon Dan Sustainability Disclosure Dalam Financial Statement Fraud”. Owner : Riset dan Jurnal Akuntansi 10, no. 4 (October 1, 2026): 4004-4017. Accessed October 4, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/3779.