Matakupan, S. S., Zaimar, F. R., Nisrina, U. L., Lukman, S. D. S. and Hidayatullah, A. M. S. (2025) “Factors Affecting Auditor Performance and Competence : A Systematic Literature Review”, Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, 20(3), pp. 456–466. doi: 10.32832/neraca.v20i3.21481.