ERISTANTI, Baiq Dwi Apryana; 						HERMANTO, Hermanto; 						PUTRA, I Nyoman Nugraha Ardana.
 Sistem Pengendalian Intern Memoderasi Pengaruh Komitmen Organisasi, Sistem Akuntansi Keuangan Daerah Pada Ketepatanwaktu Pelaporan Keuangan.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 26, n. 1, p. 622 - 650, jan. 2019.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/45186" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/45186</a>&gt;. Tanggal Akses: 16 dec. 2025
doi: <a href="https://doi.org/10.24843/EJA.2019.v26.i01.p23">https://doi.org/10.24843/EJA.2019.v26.i01.p23</a>.