Hotmaria, I. “EDUCATIONAL BACKGROUND AND CAPABILITIES REQUIRED TO IMPROVE THE PERFORMANCE OF AUDITORS IN ACCOUNTING INFORMATION SYSTEMS: A CASE STUDY OF KAP AIS”. Jurnal Ekonomi, vol. 12, no. 01, Feb. 2023, pp. 1453-64, https://www.ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/1454.