Al-Maraghi, I. N., and Y. S. R. Nagari. “Enhancing Financial Reporting Quality Through Good Governance and Fiscal Capacity: Evidence from West Java”. Owner : Riset Dan Jurnal Akuntansi, vol. 10, no. 2, Mar. 2026, pp. 1513-24, doi:10.33395/owner.v10i2.3216.