Chang, Anthony, and Johny Budiman. “Analisa Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Manufaktur Indonesia Dengan Peran Covid-19 Sebagai Variabel Moderasi”. Management Studies and Entrepreneurship Journal (MSEJ) 4, no. 1 (December 31, 2022): 211–225. Accessed July 8, 2025. https://yrpipku.com/journal/index.php/msej/article/view/1264.