THE INFLUENCE OF UNDERSTANDING THE ACCRUAL BASIS, INSTITUTIONAL READINESS AND THE ROLE OF INTERNAL AUDIT ON THE QUALITY OF FINANCIAL REPORTS OF THE BALIKPAPAN CITY GOVERNMENT. Visioner : Jurnal Manajemen dan Bisnis, [S. l.], v. 10, n. 01, p. 59–72, 2025. DOI: 10.52630/jmbv.v10.i01.71. Disponível em: https://jurnal.stiebalikpapan.ac.id/index.php/jmbv/article/view/71. Acesso em: 28 apr. 2025.