THE MEDIATING ROLE OF SIPD IN GOVERNANCE AND FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT. JAT : Journal Of Accounting and Tax , [S. l.], v. 5, n. 2, p. 772–792, 2026. DOI: 10.36563/mryzmy97. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/2188. Acesso em: 14 nov. 2026.