MEISI IKRIMA; SYUKRIY ABDULLAH. Determinants Of Accrual Manipulation In Local Government Financial Reporting: Empirical Evidence From The Covid-19 Pandemic. Jurnal Budget : Isu dan Masalah Keuangan Negara, [S. l.], v. 10, n. 2, 2026. Disponível em: https://ejurnal.dpr.go.id/index.php/jurnalbudget/article/view/461. Acesso em: 12 feb. 2026.