ULUM, A. S. Pengaruh Orientasi Etika terhadap Independensi dan Kualitas Audit Auditor BPK-RI. Journal of Accounting and Investment, [S. l.], v. 6, n. 1, p. 74–93, 2016. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/1014. Acesso em: 1 oct. 2025.