ANGGRAINI, Sinta; 						HERMANTO, Hermanto; 						HIDAYATI, Siti Aisyah.
 Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 31, n. 8, p. 1881-1895, aug. 2021.
ISSN 2302-8556.
Available at: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/75310" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/75310</a>&gt;. Date accessed: 16 dec. 2025.
doi: <a href="https://doi.org/10.24843/EJA.2021.v31.i08.p01">https://doi.org/10.24843/EJA.2021.v31.i08.p01</a>.