Isnaylah Cahyani and Kusumaningsih, A. 2026. Financial Statement Fraud in Indonesia’s Energy Sector Companies: Does Governance Disclosure Matter? . AKUA: Jurnal Akuntansi dan Keuangan. 5, 3 (Jul. 2026), 831–841. DOI:https://doi.org/10.54259/akua.v5i3.8215.