Lutfiati, Desy, et al. “URGENSI FINANCIAL REPORTING QUALITY SEKTOR PUBLIK DAN PRIVAT SELAMA PANDEMI COVID-19”. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), vol. 5, no. 2, Aug. 2021, pp. 163-80, doi:10.32897/jsikap.v5i2.506.