Afthon Azharul Umam, Zulfikar. Faktor Penentu Akuntabilitas Keuangan Daerah: Analisis Moderasi SPI. AJEKBS [Internet]. 2025 Jun. 21 [cited 2026 Apr. 26];7(6):2653 -. Available from: https://journal-laaroiba.com/ojs/index.php/alkharaj/article/view/8709