Tegar Dio Zakiansyah, Zulkifli, Anggeraini Oktarida. THE EFFECTS OF AUDITOR COMPETENCE, PROFESSIONAL SKEPTICISM, AND INDEPENDENCE ON FRAUD DISCLOSURE. IJAMESC [Internet]. 2026 Oct. 27 [cited 2026 Oct. 29];4(5):2499-515. Available from: https://ijamesc.com/index.php/go/article/view/854