Awaliyah, Nurul Qalbi, and Siti Mutmainah. “The Effect of Intellectual Capital on Financial Statement Fraud in Manufacturing Companies Listed on Indonesia Stock Exchange 2018-2022”. Jurnal Akuntansi dan Perpajakan 9, no. 2 (October 31, 2023): 237–252. Accessed April 3, 2025. https://jurnal.unmer.ac.id/index.php/ap/article/view/10917.