AZHAR, Muhammad Hakim; WIDYASARI, Widyasari. The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK. Devotion : Journal of Research and Community Service, [S. l.], v. 6, n. 7, p. 692–707., 2025. DOI: 10.59188/devotion.v6i7.25483. Disponível em: https://devotion.greenvest.co.id/index.php/dev/article/view/25483. Acesso em: 16 jul. 2026.