APRILIZA, Yafika; ERLINA ERLINA; SADALIA , Isfenti. The Effect of the Fraud Pentagon on Fraudulent Financial State-ments: The Audit Committee as a Moderating Variable in Primary Consumer Goods Sector Manufacturing Companies Listed on the Indonesian Stock Exchange, 2022–2024. Harmoni Economics: International Journal of Economics and Accounting, [S. l.], v. 3, n. 1, p. 01–19, 2026. DOI: 10.70062/harmonieconomics.v3i1.433. Disponível em: https://economics.ifrel.org/index.php/HarmoniEconomics/article/view/433. Acesso em: 3 mar. 2026.