@thesis{thesis,
		author={Efendi  Samsul and SANTY  DILA VIERA},
		title ={PUBLIC ACCOUNTING FIRM CHARACTERISTICS ON 
THE READABILITY OF KEY AUDIT MATTERS IN
INDEPENDENT AUDITOR'S REPORTS},
		year={2024},
		url={http://eprints.iain-surakarta.ac.id/11891/},
		abstract={}
		}