Supriyono, Edy, Yussri Sawani, Enny Susilowati Mardjono, Simon Nisja Putra Zai, and Vicky Pratama Mahardika. “When Good Governance Matters: Digital Auditing and Public Sector Audit Quality”. JASF: Journal of Accounting and Strategic Finance 9, no. 1 (June 30, 2026): 114–142. Accessed July 24, 2026. https://jasf.upnjatim.ac.id/index.php/jasf/article/view/738.