E. Yoserizal, E. N. Susanti, and H. W. Nasrul, “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”, JE, vol. 5, no. 8, pp. 5002–5021, Aug. 2026.