COSO Framework-Based Internal Control in University Cooperatives and Its Impact on Financial Statement Quality. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 12, n. 2, p. 87–100, 2025. DOI: 10.65179/jrap.2025.9370. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/9370. Acesso em: 29 sep. 2026.