R. A. Setyahety, L. N. Sulistiyowati, and D. A. Putri, “Fraudulent Financial Reporting Analysis Using Fraud Hexagon Theory in ASEAN Healthcare Sector Companies: Study of healthcare sector companies listed on stock exchanges in ASEAN countries, 2022–2023”, j. ilm. bisnis dan ekon. Asia, vol. 20, no. 2, pp. 176–191, Jul. 2026.