Maesaroh , Rani Siti, Ika Jatnika, and Yulia Komala. “Pengaruh Kompetensi, Moralitas Dan Sistem Whistleblowing Terhadap Pencegahan Fraud”. Jurnal Bisnis 13, no. 2 (December 31, 2025): 218–235. Accessed February 11, 2026. https://jurnal.stieb-perdanamandiri.ac.id/index.php/ilejurnalojs/article/view/126.