Lamusa, Raff Iwata Anugrah, Haryono Pasang Kamase, and Tenripada. “Assessing Technical, Cognitive, and Psychological Readiness of Prospective Auditors in the Era of Artificial Intelligence”. Owner : Riset dan Jurnal Akuntansi 10, no. 1 (January 1, 2026): 174-186. Accessed April 30, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/2878.