Risnaningsih, Risnaningsih, and Yustina Elisabeth Elfrida. “Internal Control System, Internal Audit, and Good Corporate Governance to Produce Quality Financial Reports in Banking Companies”. AKRUAL: Jurnal Akuntansi, vol. 17, no. 2, Apr. 2026, pp. 321-9, doi:10.26740/jaj.v17n2.p321-329.