Biduri, S., S. Hermawan, W. Hariyanto, and E. W. . Ningdia. “Auditor Experience As Moderator on Audit Quality in Creating Qualified Financial Statements”. AKRUAL: Jurnal Akuntansi, vol. 13, no. 1, Sept. 2021, pp. 14-25, doi:10.26740/jaj.v13n1.p14-25.