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R. Deni, P., & Iwan, S. (2018). Pengaruh Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah. Majalah Bisnis &Amp; IPTEK, 11(1), 25–32. Diambil dari https://jurnal.stiepas.ac.id/index.php/bistek/article/view/179