Silaban, Adanan, and Manatap Berliana Lumban Gaol. 2022. “Studi Literatur Sistem Pengendalian Manajemen Di Perusahaan Audit”. Jurnal Akuntansi Dan Pajak 23 (2). https://jurnal.stie-aas.ac.id/index.php/jap/article/view/7294.