Patra ADA, Bustami L. Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city). JSDS [Internet]. 2016 Apr. 15 [cited 2026 Oct. 25];7(1):40-7. Available from: https://amhinternational.com/jsds/article/view/4183-analysis-the-changes-opinion-on-qualified-be-disclaimer-opinion-to-the-financial-statements-local-government-case-study-government-of-palopo-city