Daud, R. , Safitri, R.H., Pratiwi, T.S., Imelda, I. and Devana, M.M. 2026. Financial Independence, Accountability, Transparency, and Their Influence on Local Government Corruption in Sumatra Provinces. Owner : Riset dan Jurnal Akuntansi. 10, 1 (Jan. 2026), 285-300. DOI:https://doi.org/10.33395/owner.v10i1.2874.