JUNIARTO, A.; SAPUTRA, A. J.; SIREGAR, M.; HUDA, M. The Influence of Auditor Competence on Audit Qualit y with Auditor Independence as a Moderating Variable. International Journal of Digital Entrepreneurship and Business, [S. l.], v. 7, n. 2, p. 24-41, 2026. DOI: 10.52238/ideb.v7i2.418. Disponível em: https://ejournal.uniji.ac.id/ideb/article/view/418. Acesso em: 21 oct. 2026.