SATRIO, S.; USMAN, H.; AYU DASILA, R. Analysis of SIPD-RI Implementation on Financial Report Quality with Accountability as an Intervening Variable. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 21, n. 1, p. 117–128, 2026. DOI: 10.32832/neraca.v21i1.23302. Disponível em: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/23302. Acesso em: 6 may. 2026.