FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL PERFORMANCE BASED ON BPK AUDIT RESULTS: Empirical Study on Provincial Governments in Indonesia. AJAR, [S. l.], v. 6, n. 01, p. 31–52, 2023. DOI: 10.35129/ajar.v6i01.397. Disponível em: https://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/397. Acesso em: 7 may. 2026.