Corporate Governance as a Determinant of Fraudulent Financial Statements in Banking Issuers Listed on the IDX in 2023/2024. AKUMULASI: Indonesian Journal of Applied Accounting and Finance, [S. l.], v. 5, n. 1, p. 21–37, 2026. DOI: 10.20961/akumulasi.v5i1.3646. Disponível em: https://journal.uns.ac.id/index.php/akumulasi/article/view/3646. Acesso em: 27 jul. 2026.