DHARMAYUNI, Lita. Opini Disclaimer: Di mana Auditor Internal? Studi Kasus Kementerian Kelautan dan Perikanan Republik Indonesia. Eksos, [S. l.], v. 17, n. 1, p. 1–12, 2021. DOI: 10.31573/eksos.v17i1.276. Disponível em: https://ejurnal.polnep.ac.id/index.php/eksos/article/view/276. Acesso em: 6 dec. 2025.