PENGARUH MUTASI, MOTIVASI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR. jsikap. jurnal. sist. inf. audit. dan perpajak. [Internet]. 2020 Apr. 26 [cited 2026 Jul. 18];4(2):98-106. Available from: https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/190