Ulum, Akhmad Samsul. “Pengaruh Orientasi Etika Terhadap Independensi Dan Kualitas Audit Auditor BPK-RI”. Journal of Accounting and Investment 6, no. 1 (February 2, 2016): 74–93. Accessed October 1, 2025. https://journal.umy.ac.id/index.php/ai/article/view/1014.