Yoserizal, E., Susanti, E. N., & Nasrul, H. W. (2026). APIP Effectiveness as a Mediator of the Effects of Auditor Capability, Organizational Independence, and Management Support on Regional Financial Management Accountability in Kepulauan Meranti Regency. JURNAL ECONOMINA, 5(8), 5002–5021. https://doi.org/10.55681/economina.v5i8.3615