Sinaga, R. I. H. ., N. A. . Achsani, I. . Fahmi, and C. . Wijaya. “Development of Risk-Based State-Owned Enterprises Performance Audit Framework to Enhance Company Value”. Migration Letters, vol. 20, no. 5, Aug. 2023, pp. 628-40, doi:10.59670/ml.v20i5.4053.