“The Influence of GCG On Financial Distress Of State-Owned Companies On The IDX In 2021-2024”. Jurnal Kajian Akuntansi, Auditing Dan Perpajakan, vol. 2, no. 2, Dec. 2025, pp. 115-23, https://doi.org/10.35760/jkaap.2025.v2i2.43.