PUSPA, D. Y.; PAMUNGKAS, I. D. Fraud Triangle and Financial Statement Fraud: Moderating Role of Audit Committee and Independent Commissioner. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1793-1811, 2026. DOI: 10.33395/owner.v10i2.3314. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3314. Acesso em: 30 apr. 2026.