The Influence of the Fraud Heptagon on Fraud Levels in Indonesian State-Owned Enterprises: The Moderating Role of the Whistleblowing System. ME [Internet]. 2025 Jun. 12 [cited 2026 Aug. 24];30(1):49-5. Available from: https://jurnal.unipasby.ac.id/majalah_ekonomi/article/view/10143