Azhar, Muhammad Hakim, and Widyasari Widyasari. “The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK”. Devotion : Journal of Research and Community Service 6, no. 7 (July 16, 2025): 692–707. Accessed August 1, 2026. https://www.devotion.greenvest.co.id.submitjurnal.id/index.php/dev/article/view/25483.