AUDIT BISNIS. Jurnal Akuntansi dan Keuangan, [S. l.], v. 1, n. 2, p. pp. 103–116, 2004. DOI: 10.9744/jak.1.2.pp. 103-116. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/15659. Acesso em: 1 jul. 2026.