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 [Internet]. 2026 Jul. 5 [cited 2026 Oct. 11];2:116-31. Available from: https://conference.unita.ac.id/index.php/icetea/article/view/785