RUFAIDA, U.; ASTUTI, S. When Oversight Overlaps: Testing the Fraud Hexagon on Financial Statement Fraud in State-Owned Banking. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 21, n. 2, p. 364–382, 2026. DOI: 10.32832/neraca.v21i2.24229. Disponível em: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/24229. Acesso em: 16 sep. 2026.