PRAKOSO, F.; ARYATI, T. The Effect of Control System Maturity and the Government Internal Oversight Capability Level on Audit Opinions . Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 12, n. 1, p. 55–64, 2024. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/2418. Acesso em: 5 jun. 2026.