Agus Setiawan, Adler HaymansManurung, Mohammad Hamsal, GatotSoepriyanto. The Analysis of The Effect Of Internal Audit, IT Capability And CRO Role In The Enterprise Risk Management Implementation On Firm Performance Moderated By Listed Status Among Indonesian State-Owned Enterprises. Elementary Education Online [Internet]. 2023 Dec. 19 [cited 2024 Dec. 27];20(6):276-98. Available from: https://ilkogretim-online.org/index.php/pub/article/view/6281