Praptitorini, Mirna Dyah, Andi Kartika, Rahul Bhandari, Chadchom Ratsameemonthon, Wan Mohd Nazdrol bin Wan Mohd Nasir, and Supriyadi Supriyadi. “The Effect of Modified Audit Opinion on Borrowing Cash Flow and Investment Cash Flow on Non-Financial Companies”. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 4, no. 1 (July 31, 2021): 382-396. Accessed April 22, 2026. https://e-journal.uac.ac.id/index.php/iijse/article/view/5430.