DETERMINANTS OF FRAUDULENT FINANCIAL STATEMENTS IN INDONESIAN INSURANCE COMPANIES: A FRAUD HEPTAGON APPROACH. Eksis: Jurnal Riset Ekonomi dan Bisnis, [S. l.], v. 20, n. 2, p. 159–174, 2026. DOI: 10.26533/eksis.v20i2.1599. Disponível em: https://ejournal.stiedewantara.ac.id/001/article/view/1599. Acesso em: 29 oct. 2026.