PERSEPSI AUDITOR TERHADAP KEBUTUHAN KOMPETENSI BARU DI ERA SUSTAINABILITY REPORTING: STUDI KASUS PADA KAP X. JIAB [Internet]. 2025 Oct. 31 [cited 2026 Nov. 11];5(2):217-2. Available from: https://journal.politeknik-pratama.ac.id/index.php/JIAB/article/view/1106