Nafis Syafiqoh, H. and Harjanto, A.P. 2026. The Effect of Fraud Heptagon Theory on Fraudulent Financial Statements with Managerial Ownership As A Moderating Variable. Riset Akuntansi dan Keuangan Indonesia. 11, 1 (Apr. 2026), 43–55. DOI:https://doi.org/10.23917/reaksi.v11i1.16505.