Juliyanti Sidik Tjan, M. Muslim, Andriani Alimin, Muh Yamin Noch, and Yaya Sonjaya. “Independence, Professional Skepticism, And Audit Quality: The Moderating Role Of Audit Fees”. Jurnal Akuntansi, vol. 28, no. 1, Jan. 2024, pp. 40-60, doi:10.24912/ja.v28i1.1698.