Bua, Muh Ikhsan, Fikry Karim, and 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.