Silitonga, Hery, 		Sianipar, Ruth, 		Putri, Juan, 		Siregar, Robert, AND 		Sudirman, Acai.
" Determinant Improving the Quality of Financial Reports Pematangsiantar City Government" <em>E-Jurnal Akuntansi</em> [Online], Volume 32 Number 2 (26 February 2022)