Nasrullah Asri, ST Ainun Khairunnisa, Nawrah Qanita Irfan, Mar’ah Aulia, Silviah Bahrun, Falisha Sulistiawati, et al. Pengaruh Komite Audit dan Firm Size terhadap Financial Restatement: Tinjauan Perspektif Pengujian Substantif pada Perusahaan BEI 2021–2023. Akuntansi’45 [Internet]. 2025 Nov. 30 [cited 2026 Mar. 5];6(2):698-714. Available from: https://jurnaluniv45sby.ac.id/index.php/akuntansi/article/view/5475