Utami Magister Akuntansi Pascasarjana, U NM. PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN. BJRA [Internet]. 2019 Oct. 18 [cited 2024 May 1];2(2):39-48. Available from: https://ojs.stiem-bongaya.ac.id/BJRA/article/view/193