Kumalasari, R. E. . “LEVEL REGARDING CORRUPTION OF LOCAL GOVERNMENTS: PERSPECTIVE OF FINANCIAL STATEMENT ACCOUNTABILITY, FINANCIAL PERFORMANCE, AND SIZE OF LOCAL GOVERNMENTS”. Jurnal Ekonomi, Bisnis &Amp; Entrepreneurship (e-Journal), vol. 14, no. 1, Apr. 2020, pp. 9-23, https://jurnal.stiepas.ac.id/index.php/jebe/article/view/152.