“LONJAKAN BIAYA AUDIT DI ERA DIGITAL: APAKAH IMPLEMENTASI ARTIFICIAL INTELLIGENCE DAN BIG DATA MENINGKATKAN KUALITAS ATAU JUSTRU MEMBEBANI KLIEN?”, IPSSJ, vol. 2, no. 2 April, pp. 1969–1981, May 2025, Accessed: Oct. 21, 2026. [Online]. Available: https://ipssj.com/index.php/ojs/article/view/280