Bua, Muh Ikhsan. “The Influence of APIP Capabilities in Optimizing Financial Audit Efficiency: Optimal Accountability : APIP Capabilities, Financial Audit Efficiency, Audit Findings, Accountability”. International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM) 2, no. 1 (November 15, 2024): 1788–1803. Accessed November 21, 2024. https://journal.unj.ac.id/unj/index.php/isc-beam/article/view/46796.