Kurniawan, A., Aprini , N., & Yulanda , D. (2026). The Influence of Integrity, Code of Ethics, Competence and Independence of Government Internal Auditors on the Quality of Audit Reports at the Regional Inspectorate of Empat Lawang Regency . Journal of Accounting and Management, 3(1), 63–72. https://doi.org/10.70963/jam.v3i1.1657