SILITONGA, Hery Pandapotan et al. Determinant Improving the Quality of Financial Reports Pematangsiantar City Government. E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 521-533, feb. 2022. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/78426>. Tanggal Akses: 15 oct. 2025 doi: https://doi.org/10.24843/EJA.2022.v32.i02.p18.