Bramasto, Ari, et al. “Influence of Auditor Professionalism and Competence on the Quality of Internal Audit”. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), vol. 7, no. 2, Aug. 2023, pp. 357-65, doi:10.36555/jasa.v7i2.2318.