NASRULLAH ASRI; ST AINUN KHAIRUNNISA; NAWRAH QANITA IRFAN; MAR’AH AULIA; SILVIAH BAHRUN; FALISHA SULISTIAWATI; ALIA REZKI AMALIA. Pengaruh Komite Audit dan Firm Size terhadap Financial Restatement: Tinjauan Perspektif Pengujian Substantif pada Perusahaan BEI 2021–2023. AKUNTANSI 45, [S. l.], v. 6, n. 2, p. 698–714, 2025. DOI: 10.30640/akuntansi45.v6i2.5475. Disponível em: https://jurnaluniv45sby.ac.id/index.php/akuntansi/article/view/5475. Acesso em: 5 mar. 2026.