Azhar, Muhammad Hakim, and 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, vol. 6, no. 7, July 2025, pp. 692-707., doi:10.59188/devotion.v6i7.25483.