H. A. NUGRAHA, M. A. IBRAHIM, B. AHMAD, and SUKRI, “RESOURCE CAPABILITIES AND AUDITOR INDEPENDENCE: A CRITICAL ANALYSIS OF FINANCIAL AUDIT EFFECTIVENESS WITHIN SOUTH SULAWESI’S GOVERNMENT OVERSIGHT SYSTEM”, TPM, vol. 32, no. S4(2025): Posted 17 July, pp. 1577–1583, Jul. 2025.