LESTARI, Putri Ayu; FADILAH, Resmi Afifah; WAHYUNINGSIH. Audit Quality and the Effectiveness of Accrual Reform: A Panel Study of Budget Composition Variance in Indonesia. Summa : Journal of Accounting and Tax, [S. l.], v. 2, n. 1, p. 50–59, 2024. DOI: 10.61978/summa.v2i1.871. Disponível em: https://journal.idscipub.com/summa/article/view/871. Acesso em: 28 oct. 2025.