Nuri Wandasari, et al. “ANALYSIS OF FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD WITH EXTERNAL AUDIT QUALITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023”. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), vol. 5, no. 6, Dec. 2025, pp. 2469-83, doi:10.54443/ijebas.v5i6.4809.