Islami, P.B. and Retnowati, W. 2026. Fraud Triangle Determinants of Financial Statement Fraud: The Moderating Role of Audit Committees in Indonesian Construction Firms . Journal of Applied Business, Taxation and Economics Research. 5, 4 (Apr. 2026), 732–738. DOI:https://doi.org/10.54408/jabter.v5i4.616.