Awaliyah, Nurul Qalbi, and Siti Mutmainah. 2023. “The Effect of Intellectual Capital on Financial Statement Fraud in Manufacturing Companies Listed on Indonesia Stock Exchange 2018-2022”. Jurnal Akuntansi Dan Perpajakan 9 (2):237-52. https://doi.org/10.26905/ap.v9i2.10917.