MUHAMMAD PUTRA RAMADHAN; WIDYA RIZKI EKA PUTRI. Pengaruh Kompleksitas Perusahaan Fee Audit Going Concern Risk dan Spesialisasi Auditor terhadap Key Audit Matters (KAMs) . AKUNTANSI 45, [S. l.], v. 7, n. 1, p. 999–1013, 2026. DOI: 10.30640/akuntansi45.v7i1.6700. Disponível em: https://jurnaluniv45sby.ac.id/index.php/akuntansi/article/view/6700. Acesso em: 13 jul. 2026.