MAYASARI, L.; UMAR, H. Independence and Competence Effects on Audit Quality: The Moderating Role of Internal Auditor Ethics. Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis, [S. l.], v. 10, n. 4, p. 485–495, 2026. DOI: 10.61401/relevansi.v10i4.425. Disponível em: https://jurnal.stiekrakatau.ac.id/index.php/relevansi/article/view/425. Acesso em: 4 nov. 2026.