“Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi: The Effect of Budget Goal Clarity, Accounting Control and Internal Control on Government Agency Performance Accountability with Financial Statement Quality as a Moderating Variable” (2025) Indonesian Journal of Taxation and Accounting, 3(1), pp. 56–71. doi:10.61220/.