Sari, Monica Nadia, and Andi Mulyono. 2025. “The Effect of Competency and Religiosity Values on Audit Quality With Auditor Time Budget As a Moderation (case Study at the Inspectorate Pringsewu District)”. Indonesia Accounting Research Journal 13 (1):79-87. https://doi.org/10.35335/iacrj.v13i1.514.