Maharani, P. J., Syamsuddin , S., & Pratiwi, I. (2026). The Influence of Professional Ethics, Independence, and the Accountants’ Code of Ethics on Auditor Performance at the Palopo Inspectorate. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 21(1), 83–95. https://doi.org/10.32832/neraca.v21i1.23308