Internal Control Systems and Financial Statement Quality: Evidence from Trading SMEs in South Tangerang, Indonesia. Ganesha Digital Business Review, [S. l.], v. 1, n. 1, p. 10–14, 2026. Disponível em: https://jurnal.stieganesha.ac.id/index.php/gdbr/article/view/365.. Acesso em: 17 oct. 2026.