TRISNI CLARA NAPITUPULU; HENRYANTO WIJAYA. SPIP Maturity, APIP Capabilities, Performance Accountability, and Organizational Integrity as Audit Opinion Predictors. Al-Kharaj: Journal of Islamic Economic and Business, [S. l.], v. 8, n. 2, 2026. DOI: 10.24256/kharaj.v8i2.11318. Disponível em: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/11318. Acesso em: 23 jun. 2026.