SINAGA, Judith T. Gallena.
 Preserving Auditor’s Independence, Competence, and Coping Time Budget Pressure: Keys to CPA firm’s Survival in the Era of Disruption (A Study on Local CPA Firm).
<strong>8ISC Proceedings: Business</strong>, [S.l.], p. 14-25, feb. 2022.
Available at: &lt;<a href="https://ejournal.unklab.ac.id/index.php/8ISCBU/article/view/634" target="_new">https://ejournal.unklab.ac.id/index.php/8ISCBU/article/view/634</a>&gt;. Date accessed: 11 oct. 2025.