id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-8173	Lamaya, Fauziyah ; Pandin, Maria Yovita R ; Ratnawati, Tri 	Audit quality, firm value, and audit opinion in Indonesian state-owned enterprises	2025	14	.pdf	application/pdf	7939	389	38	The findings reveal that audit quality significantly affects audit opinions, both directly and indirectly through firm value. The study concludes that audit quality plays a pivotal role in shaping audit opinions, while ESG-related disclosures have not yet been fully considered in public sector audit assessments.	cache/easat-8173.pdf	txt/easat-8173.txt