Arifah, Siti, Rahmawati Rahmawati, Agung Nur Probohudono, Setianingtyas Honggowati, Sri Hartoko, Sri Murni, and Kiswanto Kiswanto. “Tunneling Control and Good Corporate Governance to Improve State-Owned Enterprises Performance”. AKRUAL: Jurnal Akuntansi 14, no. 2 (April 2, 2023): 191–202. Accessed March 11, 2025. https://journal.unesa.ac.id/index.php/aj/article/view/18967.