RANITAWATI, E.; YAHYA, Y. Pengaruh Pengendalian Akuntansi, Sistem Pelaporan dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, p. 4165-4181, 2026. DOI: 10.33395/owner.v10i4.3680. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3680. Acesso em: 23 oct. 2026.