“OPINI AUDIT GOING CONCERN SERTA DETERMINAN YANG MEMPENGARUHINYA”, jsikap. jurnal. sist. inf. audit. dan perpajak., vol. 9, no. 1, hlm. 15–28, Jul 2025, Diakses: Jul 17, 2026. Tersedia pada: https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/4651