Habiby, Abdullah Lathif Elbaaqy, and Irwan Taufiq Ritonga. 2020. “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 5 (2):102-20. https://doi.org/10.23917/reaksi.v5i2.11766.