Panjaitan EJ, Hidayat A. The Influence of Independence, Competence, Hierarchy of Auditor Position, Emotional Intelligence, and Spiritual Intelligence to the Professionalism of BPK-RI Auditors Representing the Provinces of North Sumatra, Riau and West Sumatra. Innovative [Internet]. 2023 Jul. 26 [cited 2026 Jun. 18];3(3):6449-66. Available from: http://j-innovative.org/index.php/Innovative/article/view/2609