Trisni Clara Napitupulu and Henryanto Wijaya 2026. SPIP Maturity, APIP Capabilities, Performance Accountability, and Organizational Integrity as Audit Opinion Predictors. Al-Kharaj: Journal of Islamic Economic and Business. 8, 2 (Jun. 2026). DOI:https://doi.org/10.24256/kharaj.v8i2.11318.