ASTUTI, Sri; PUJIONO, Pujiono; KUSHARYANTI, Kusharyanti; SUSANTO, Heri; MARITA, Marita; YULIANA, Dhea Arsinta. Relevance of Governance Value with Disclosure of Key Audit Matters (KAM) as Mediation. AKRUAL: Jurnal Akuntansi, [S. l.], v. 17, n. 1, p. 169–179, 2025. DOI: 10.26740/jaj.v17n1.p169-179. Disponível em: https://journal.unesa.ac.id/index.php/aj/article/view/40166. Acesso em: 13 nov. 2025.