Rosa Evalin Pattipawaey and Senda Y. Leatemia 2023. The Effect of Audit Opinion and Audit Findings on the Level of Disclosure of Local Government Financial Statements at Regency / City in Maluku Province 2016-2021. Conference on Economic and Business Innovation (CEBI). 3, 1 (Mar. 2023), 877–886. DOI:https://doi.org/10.31328/cebi.v3i1.295.