Refinda, Diva Somya. “Kualitas Audit Melalui Etika Profesi Sebagai Variabel Moderasi: Time Budget Pressure, Kompetensi Dan Independensi”. Journal of Business and Economics (JBE) UPI YPTK 6, no. 1 (January 31, 2021): 40–48. Accessed May 8, 2026. https://jbe-upiyptk.org/ojs/index.php/jbeupiyptk/article/view/114.