Dahlan, Mohamad, and Ronny Andesto. “The Characteristic Influence of the Board of Commissioners, on Financial Reporting Fraud and Its Implications on the Value of the Company”. Journal of Economics, Finance and Accounting Studies , vol. 4, no. 1, Mar. 2022, pp. 495-04, https://doi.org/10.32996/jefas.2022.4.1.37.