Suparlan, Tommy Aria Abdi Negara, Dediantari Mas Maheswary, Zainul Azzan Antomi and Muhammad 2025. Analisis Determinan Opini Auditor: Bukti Empiris dari Pemerintah Kabupaten/Kota di Nusa Tenggara Barat. Indonesian Journal of Economics Management and Accounting. 2, 11 (Nov. 2025), 3008–3013.