Determinants Affecting The Audit Opinion Regional Government Financial Reports Districts/Cities In North Sumatra. Prosiding Simposium Ilmiah Akuntansi, [S. l.], v. 1, n. 1, p. 289–297, 2024. Disponível em: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/167.. Acesso em: 16 oct. 2025.