Hertati, Lesi, et al. “The Effect of Human Resource Ethics on Financial Reporting Implications for Good Government Governance (Survey of Related Sub-Units in State-Owned Enterprises in SUMSEL)”. International Journal of Economics and Financial Issues, vol. 9, no. 4, Aug. 2019, pp. 267-76, https://econjournals.com.tr/index.php/ijefi/article/view/8466.