Malau, Santha, and Dadang Rahmat. “The Effect of Professional Ethics, Independence, and Competence on Auditor Performance”. Journal of Public Auditing and Financial Management 4, no. 1 (February 14, 2024): 33-42. Accessed April 7, 2026. http://www.ejournal.imperiuminstitute.org/index.php/JPAFM/article/view/1633.