Butarbutar, J. K., and R. Jannah. “ETERMINANTS F RAUDULENT INANCIAL TATEMENTS N NDONESIAN NSURANCE OMPANIES: RAUD EPTAGON PPROACH”. ksis: urnal iset konomi an isnis, ol. 20, no. 2, Apr. 2026, pp. 159 -74, doi:10.26533/eksis.v20i2.1599.