Azhar, Muhammad Hakim, and Widyasari Widyasari. 2025. “The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK”. Devotion : Journal of Research and Community Service 6 (7):692-707. https://doi.org/10.59188/devotion.v6i7.25483.