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W A Astuti and I S Agiva 2023. Determination Analysis of Implementation of Good Governance Understanding and Audit Independence on Auditor Performance in Public Accounting Offices. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities. 5, (Mar. 2023), 648–657. DOI:https://doi.org/10.34010/icobest.v3i.197.