PENGARUH INDEPENDENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT KABUPATEN BERAU. JEMMA (Journal of Economic, Management and Accounting), [S. l.], v. 2, n. 1, p. 27–35, 2019. DOI: 10.35914/jemma.v2i1.140. Disponível em: http://ojs.unanda.ac.id/index.php/jemma/article/view/140. Acesso em: 19 apr. 2026.