Listya, A., and M. I. . Siregar. “Audit Rotation and Audit Fee Determination Policy on Audit Quality With Lowballing Audit Practice As the Intervening Variable”. Jurnal Akuntansi, Keuangan, Dan Manajemen, vol. 2, no. 1, Dec. 2020, pp. 71-82, doi:10.35912/jakman.v2i1.183.