Praptiningsih, A. Setiawan, and P. D. Priyatno, “FACTORS THAT ROLE IN DISCLOSURE OF LOCAL GOVERNMENT FINANCIAL REPORTS (LKPD)”, CAC, vol. 23, no. 1, pp. 11–19, Jan. 2022, Accessed: Dec. 22, 2024. [Online]. Available: https://ca-c.org/CAC/index.php/cac/article/view/197