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R. Widiastutik

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Open access Aug 2026

Digital transformation, sustainability disclosure, and audit quality: the role of corporate governance

It is indicated that digital transformation and sustainability disclosure both positively and significantly affect audit quality among non-financial firms listed on the Indonesia Stock Exchange during the 2020-2024 period, however, corporate governance does not significantly strengthen either relationship.

Akie Rusaktiva Rustam, R. Widiastutik, Dian Anugerah Pancasona · 0 citations

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