Tehupuring, Ronald. “UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH”. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 4, no. 2 (December 19, 2018): 187–206. Accessed November 7, 2024. https://jurnal.bpk.go.id/TAKEN/article/view/170.