Saputra AD, Witono B, Zulfikar Z. Does Financial Distress Contribute as an Intermediary Factor in Detecting Financial Statement Fraud ?. SL [Internet]. 2024 May 5 [cited 2024 Jul. 3];13(2):45-63. Available from: http://ejournal.um-sorong.ac.id/index.php/sentralisasi/article/view/3230