RAULINA BR. SITINJAK; DUMA MEGARIA ELISABETH; IVO MAELINA SILITONGA. Pengaruh Heptagon Fraud Terhadap Fraudulent Financial Statement Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024. Jurnal Ilmiah Raflesia Akuntansi, [S. l.], v. 12, n. 1, p. 301–313, 2026. DOI: 10.53494/jira.v12i1.1361. Disponível em: http://ejournal.polraf.ac.id/index.php/JIRA/article/view/1361. Acesso em: 12 okt. 2026.