Sandria, Okta, Elfiswandi, and Yamasitha. “Analysis of Factors Affecting the Value of Local Government Financial Reporting Information”. UPI YPTK Journal of Business and Economics 6, no. 1 (July 10, 2021): 13–19. Accessed June 22, 2026. https://jbe-upiyptk.org/ojs/index.php/jbe/article/view/13.