QOMARIYATUL MUBAROKAH; ISNAINI ANNISWATI ROSYIDA; WEBBYANI KARTIKA SARI. The Influence of Internal Audit and Internal Control System on Financial Performance: The Moderating Role of Auditor Independence at KSPPS BMT Usaha Artha Sejahtera Bojonegoro. Escalate : Economics and Business Journal, [S. l.], v. 4, n. 3, p. 328–341, 2026. DOI: 10.61536/escalate.v4i3.593. Disponível em: https://journal.takaza.id/index.php/escalate/article/view/593. Acesso em: 15 aug. 2026.