SETIADI, S.; SIBARANI, B. B. MATERIALITAS PADA PROSES AUDIT. JURNAL BISNIS DAN AKUNTANSI UNSURYA, [S. l.], v. 4, n. 2, 2019. DOI: 10.35968/jbau.v4i2.335. Disponível em: https://journal.universitassuryadarma.ac.id/index.php/jbau/article/view/335. Acesso em: 18 nov. 2025.