Katemung GVC, Poputra AT. Accounting skills, auditor independence, and internal audit effectiveness: Evidence from a provincial inspectorate in Indonesia. CFABR [Internet]. 2026 Oct. 28 [cited 2026 Oct. 29];5(2):380-9. Available from: https://www.jurnal.ywnr.org/index.php/cfabr/article/view/519