Apriliza, Y., Erlina Erlina and Sadalia , I. (2026) β€œThe 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, 3(1), pp. 01–19. doi: 10.70062/harmonieconomics.v3i1.433.