Handajani, Lilik, 		Muhsyaf, Saipul Arni, DAN 		Sokarina, Ayudia.
" The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure" <em>Jurnal Ilmiah Akuntansi dan Bisnis</em> [Online], Volume 18 Nomor 1 (31 January 2023)