ASTUTI, Febri Putri; SARWONO, Aris Eddy. Pengaruh Sistem Pengendalian Internal dan Kompetensi Terhadap Fraud. Jurnal Akuntansi dan Pajak, [S. l.], v. 24, n. 1, 2023. Disponível em: https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/9455. Acesso em: 10 aug. 2025.