SARAGIH, Rudy Hedianton et al.
 PENGUNGKAPAN DAMPAK COVID-19 DALAM LAPORAN KEUANGAN DAN LAPORAN AUDITOR INDEPENDEN PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR  DI BURSA EFEK INDONESIA (2019-2020).
<strong>Journal of Information System, Applied, Management, Accounting and Research</strong>, [S.l.], v. 7, n. 3, p. 718-727, july 2023.
ISSN 2598-8719.
Available at: &lt;<a href="https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/1014" target="_new">https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/1014</a>&gt;. Date accessed: 27 july 2025.
doi: <a href="https://doi.org/10.52362/jisamar.v7i3.1014">https://doi.org/10.52362/jisamar.v7i3.1014</a>.