Saragi, Nanda Putra, Idhar Yahya, and Abdhy Aulia Adnans. “Moderating Effect of Motivation on Factors Affecting Audit Quality”. Atestasi : Jurnal Ilmiah Akuntansi 5, no. 1 (March 31, 2022): 166–182. Accessed August 17, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/133.