Saragih, Golden Victor Vica Roy, and Arby Novrika Hasibuan. 2020. “THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE)”. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 6 (2). Jakarta, Indonesia:195-211. https://doi.org/10.28986/jtaken.v6i2.466.