OKFITASARI, Antin; SUNDARI, Sundari; MEIKHATI, Ety. Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia. Jurnal Akuntansi dan Pajak, [S. l.], v. 21, n. 01, 2020. Disponível em: https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/1018. Acesso em: 31 jul. 2025.