Prasetio A, Majid J, Juardi MSS. Moderating role of human resource competence: Information technology and internal control’s impact on regional financial report quality. AAAR [Internet]. 2023 May 31 [cited 2025 Oct. 30];1(2):111-23. Available from: http://advancesinresearch.id/index.php/AAAR/article/view/98