Juliarsa, Gede, Anak Agung Ngurah Agung Kresnandra, and I Gusti Ayu Desni Saraswati Sudirga. “Moderation of Predictor Variables on the Influence of Accountants’ Code of Ethics Understanding on Auditors’ Ethical Behavior”. E-Jurnal Akuntansi 35, no. 11 (November 30, 2025). Accessed December 8, 2025. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/2589.