ERLINA, E.; ROSINI, I.; WIDIYATI, D. Fraud Heptagon Analysis in Detecting Fraudulent Financial Statements with the Whistleblowing System as a Moderating Variable An Empirical Study on Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange, 2020–2024. JURNAL ECONOMINA, [S. l.], v. 5, n. 6, p. 2697–2711, 2026. DOI: 10.55681/economina.v5i6.2788. Disponível em: https://ejournal.45mataram.ac.id/index.php/economina/article/view/2788. Acesso em: 2 jul. 2026.