IRAWAN, A. Budgeting Participation, Managerial Roles and Competence on Financial Management Performance. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 6, n. 2, p. 587–601, 2023. DOI: 10.57178/atestasi.v6i2.718. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/718. Acesso em: 17 jul. 2025.