Srikandhi, Mutia, and Dhini Suryandari. “Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement”. Accounting Analysis Journal 9, no. 3 (December 12, 2020): 186-192. Accessed May 9, 2021. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/41625.