Bua, M. I., Fikry Karim, & Megawati. (2024). The Influence of APIP Capabilities in Optimizing Financial Audit Efficiency: Optimal Accountability . International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM), 2(1), 1788 - 1803. https://doi.org/10.21009/ISC-BEAM.012.120