et. al, Siti Ita Rosita. “The Influence of Government Internal Control System Maturity Level on The Quality of Financial Statement”. International Journal of Advanced Science and Technology 29, no. 2 (January 13, 2020): 1693 - 1699. Accessed January 14, 2025. https://sersc.org/journals/index.php/IJAST/article/view/3415.