Gatot Wahyu Nugroho, and Nurmala Ahmar. 2022. “Whistleblowing System, Gaya Kepemimpinan, Digitalisasi, Budaya Organisasi Dan Fungsi Audit Internal Terhadap Perencanaan Strategis”. BAJ: Behavioral Accounting Journal 5 (1):43-57. https://doi.org/10.33005/baj.v5i1.162.