Deasy Emalia, Arifah, D. Z., & Vika Fitranita. (2025). Professionalism to Motivation: Mapping Key Determinants of Audit Quality in Government Institution Auditors. Journal of Financial and Behavioural Accounting, 5(1), 33–44. https://doi.org/10.33830/jfba.v5i1.13328.2025