Isfahani F, Rosnidah I. The Impact of Auditor Competence and Internal Control Systems on Audit Quality at Cirebon Regional-Owned Enterprises and the Cirebon City Inspectorate. IJHESS [Internet]. 2026 Jun. 17 [cited 2026 Jun. 17];5(6). Available from: https://www.ijhess.com/index.php/ijhess/article/view/2373