NARAYANA, I. P. L.; DIATMIKA, I. P. G. .; DHARMAWAN, N. A. S. Pengaruh Risk-Based Internal Auditing dan Kompetensi Auditor terhadap Efektivitas Audit Internal: Peran Moderasi Budaya Organisasi. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1812-1829, 2026. DOI: 10.33395/owner.v10i2.3299. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3299. Acesso em: 18 apr. 2026.