ASRINI, A.; DARNAWATI, D.; NUGRAHA, R.; FAISAL, A. ARL Determination of the Role of Financial Ratios and Key Audit Matters with Audit Quality as a Moderator . Journal of Economics, Entrepreneurship, Management Business and Accounting, [S. l.], v. 4, n. 4, p. 1934–1956, 2026. DOI: 10.61255/jeemba.v4i4.2009. Disponível em: https://journal.diginus.id/JEEMBA/article/view/2009. Acesso em: 12 oct. 2026.