“INTEGRATING ACCOUNTING INFORMATION SYSTEMS AND AUDITING TO ENHANCE SDG-ORIENTED ACCOUNTABILITY: THE MEDIATING ROLE OF INTERNAL CONTROL EFFECTIVENESS AND THE MODERATING ROLE OF INSTITUTIONAL GOVERNANCE”, ICETEA, vol. 2, pp. 116–131, Jul. 2026, Accessed: Oct. 11, 2026. [Online]. Available: https://conference.unita.ac.id/index.php/icetea/article/view/785