What Shapes the Perceived Quality of Local Government Financial Reports? Evidence from the Special Region of Yogyakarta. Journal of Accounting Inquiry, [S. l.], v. 4, n. 2, p. 122–136, 2026. DOI: 10.14421/jai.2025.4.2.122-136. Disponível em: https://ejournal.uin-suka.ac.id/febi/JAI/article/view/2418. Acesso em: 29 jan. 2026.