HABIBY, A. L. E.; RITONGA, I. T. Analysis of Compliance and Audit Opinion Correlation and Causes of Failure in Detecting Non-Compliance a Study on Local Government. Riset Akuntansi dan Keuangan Indonesia, [S. l.], v. 5, n. 2, p. 102–120, 2020. DOI: 10.23917/reaksi.v5i2.11766. Disponível em: https://journals2.ums.ac.id/reaksi/article/view/9514. Acesso em: 19 mar. 2026.