uow date role turnitin audit bibliography special source akuntansi student INDEX upi digdowiseiso submitted jis REPORT PDTI PRIMARY professional quality 2024 jan 2276334884 repository ijrrjournal UTC 57712 fee _and_audit_quality_the_moderating_role_of_audit_fee pattern exclude SOURCES ATESTASI 08PM jurnal universita word 10285 file capital kumba moderating 0800 SIMILARITY master 29M org PUBLICATIONS matche character budget submission com internet edited region INTERNET publication count paper DKI name STUDENT PAPERS 2022 skepticism quote ORIGINALITY publikasiindonesia edu ilmiah absorption provincial jakarta ID pdf independence doi brawijaya