Siagian, A. O. ., Manurung, A. H. ., Widyastuti, T. ., & Hidayat, W. W. . (2026). Determinants of Financial Reporting Quality Mediated in the Prevention of Fraudulent Financial Reporting and Firm Size as a Moderator. Annals of Human Resource Management Research, 6(1), 213–230. https://doi.org/10.35912/ahrmr.v6i1.3340