Pandji, Vioneta Cattravelly, Ngurah Pandji Mertha Agung Durya, Ira Septriana, Dwiarso Utomo, Retno Indah Hernawati, and Enny Susilowati Mardjono. “The Effect of Independence, Competence, and Time Pressure on Audit Quality With Professional Skepticism As a Moderating Variable in Semarang City Public Accounting Firms : Case Study of the Implementation of SIKADEKA in the 2024 Election”. Journal Management & Economics Review (JUMPER) 3, no. 10. 1 (August 18, 2026): 573–582. Accessed August 30, 2026. https://malaqbipublisher.com/index.php/JUMPER/article/view/1260.