Arifin, J., Ariefadisya, S.H. and Ayuntari, C.G. 2020. Decision of Fraud Disclosure in the Indonesian Regional Government . Riset Akuntansi dan Keuangan Indonesia. 5, 3 (Dec. 2020), 323–339. DOI:https://doi.org/10.23917/reaksi.v5i3.11088.