Da Costa, Chelsea, and Susanto Salim. “INDEPENDENSI AUDITOR DAN TANTANGAN ETIKA DALAM ERA DIGITALISASI AUDIT”. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 9, no. 2 (August 20, 2025): 2023-2036. Accessed July 1, 2026. https://journal.stiemb.ac.id/index.php/mea/article/view/6050.