Apriliza, Yafika, Erlina Erlina, and Isfenti Sadalia. “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 3, no. 1 (January 22, 2026): 01–19. Accessed March 3, 2026. https://economics.ifrel.org/index.php/HarmoniEconomics/article/view/433.