Priyantini, Fadiah Putri, Dewi Indriasih, and Fahmi Firmansyah. “The Effects Of Financial Performance, Going-Concern Opinions, And Audit Costs On Key Audit Matters (KAM) And To Examine The Role Of The Size Of Public Accounting Firms As A Moderating Variable Among Banking Companies Listed On The Indonesia Stock Exchange For The Period 2022–2025”. JURNAL ECONOMINA 5, no. 8 (August 30, 2026): 4727–4742. Accessed September 15, 2026. https://ejournal.45mataram.ac.id/index.php/economina/article/view/3525.