Suhidayat, Tatang, Fitriana Fitriana, and R. Ricky Agusiady. “The Implementation of Risk-Based Audit on the Impact of Auditor Competence and Independence on Audit Quality in Bank Perekonomian Rakyat”. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 7, no. 3 (August 23, 2024): 5960-5971. Accessed September 1, 2026. https://e-journal.uac.ac.id/index.php/iijse/article/view/5725.