Alkam, Rahayu, Achdian Anggreny Bangsawan, and Indri Iswardhani. “Adoption of Big Data Analytics in Indonesian Public Sector Auditing”. Advances in Managerial Auditing Research 4, no. 2 (May 31, 2026): 99–111. Accessed June 8, 2026. https://advancesinresearch.id/index.php/AMAR/article/view/857.