NUGRAHA HA, IBRAHIM MA, AHMAD B, SUKRI. RESOURCE CAPABILITIES AND AUDITOR INDEPENDENCE: A CRITICAL ANALYSIS OF FINANCIAL AUDIT EFFECTIVENESS WITHIN SOUTH SULAWESI’S GOVERNMENT OVERSIGHT SYSTEM. TPM [Internet]. 2025 Jul. 17 [cited 2026 Mar. 29];32(S4 (2025): Posted 17 July):1577-83. Available from: https://tpmap.org/submission/index.php/tpm/article/view/968